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Written by Tricia Callahan<\/strong><\/p>\n Cost sharing is defined as \u201c\u2026the portion of total project costs not paid by Federal funds or contributions (unless authorized by Federal statute). This term includes matching, which refers to required levels of cost share that must be provided.\u201d \u20132 CFR 200.1<\/a><\/p>\n Simple enough?\u00a0 Actually, there are a number of things\u00a0that\u00a0should be taken into consideration before proposing cost share in a budget.\u00a0 Some of these things include:<\/p>\n As often is the case in sponsored research, the answer to these\u00a0questions is, \u201cIt depends.\u201d\u00a0 Often\u00a0the answers\u00a0depend on the proposed project, the program\/sponsor, and the institution.<\/p>\n Is cost share necessary to accomplish the project objectives?<\/strong><\/p>\n For programs with tight budget caps, it may be necessary to cost share project costs in order to meet proposed objectives.\u00a0 Alternatively, the PI (Principal Investigator) might consider scaling back the project.\u00a0 Regardless, it is important to note that once cost share is\u00a0proposed and accepted in an award, the cost share\u00a0is\u00a0committed\u00a0<\/strong>and\u00a0there is an obligation to meet the proposed cost share.<\/p>\n Is cost share required by the program or sponsoring agency?<\/strong><\/p>\n It depends.\u00a0 Carefully read the program guidelines to determine if cost share is required by the sponsoring agency or by the program to which you are applying.\u00a0 Cost share that is required is called\u00a0mandatory cost share<\/strong>, meaning cost sharing is required as a condition of obtaining award funds.<\/p>\n What is allowable as cost share?<\/strong><\/p>\n Generally items that can be charged to the sponsor (e.g. effort, fringe benefits, travel, materials and supplies, etc.) are allowable as cost share.\u00a0 On the flip side,\u00a0items that are not allowable as charges to the sponsor are generally not allowable as cost share.<\/p>\n For example, if a sponsor will not allow faculty effort\u00a0to be charged to the grant, most likely you cannot use faculty effort to meet a mandatory cost share requirement.\u00a0 As always, it\u2019s good to check your program guidelines regarding\u00a0allowability of costs, whether charged to the sponsor\u00a0or proposed as cost share.\u00a0 When in doubt, ask the sponsoring agency for clarification and document the outcomes.<\/p>\n What are some common sources of cost share?<\/strong><\/p>\n Cost share may come from donation of faculty, staff, or student effort and associated fringe benefits.\u00a0 Cost share might also be cash, third party contributions, unrecovered Facilities & Administrative (F&A) costs, volunteer services or donations, or program income.\u00a0 Again, check allowability before proposing any of these items as cost share.\u00a0 Also, ensure you can easily document and track cost share commitments.\u00a0 For example, if you are receiving a third party contribution, obtain a letter of commitment from that outside entity that documents the value of the goods or services provided.<\/p>\n In summary<\/strong><\/p>\n In summary, cost share may be proposed to accomplish project objectives or because it is required (i.e., mandated) by the sponsor.\u00a0 Cost share that is not required is\u00a0voluntary<\/strong> cost share.\u00a0 If proposed and accepted in an award, both mandatory and voluntary cost share become commitments or obligations to the institution.\u00a0 Check with your grant accountant on how we document and track commitment cost share at CSU. Find further federal regulations on cost sharing on eCFR.gov (\u00a7 200.306<\/a>).<\/p>\n Blog written by Tricia Callahan, Senior Research Education & Information Officer, Office of Sponsored Programs, Colorado State University.<\/em><\/p>\n \t\t\t\t\t\t\t\t\t\tFacebook Cost Share 101 Written by Tricia Callahan Cost sharing is defined as \u201c\u2026the portion of total project costs not paid by Federal funds or contributions (unless authorized by Federal statute). This term includes matching, which refers to required levels of cost share that must be provided.\u201d \u20132 CFR 200.1 Simple enough?\u00a0 Actually, there are a […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-762","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/posts\/762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/comments?post=762"}],"version-history":[{"count":0,"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/posts\/762\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/media?parent=762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/categories?post=762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.research.colostate.edu\/osp\/wp-json\/wp\/v2\/tags?post=762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
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