4.5 Cost Sharing

Revised 7/14/00

Cost Sharing or matching is a portion of total project or program costs related to a sponsored agreement that is contributed to a sponsored project or program by someone other than the primary sponsor. On federally supported projects OMB Circular A-110 requires the source of cost sharing must come from other than Federal sources but the costs receive Federal identity when they are used as cost share. All cost sharing, whether Federal or private, must be treated in a consistent and uniform manner in proposal preparation, award negotiation and accounting. Funds must be spent concurrent with and within the same time constraints as the project period.

Tuition support for graduation research assistants should not be used as cost sharing. Graduate research assistants are given Graduate Research Assistant Tuition Support. It is not earned compensation. It is not known in advance how many credit hours a graduate research assistant will take; therefore the cost sharing is variable. Also, this support may need to be identified to more than one project and the graduate research assistant may earn compensation from activities.

References

Section 15. Appendix:

Policy Statement - Cost Sharing Requirements

Procedures for Matching for State of Utah Center of Excellence Grants

Memorandum Cost Sharing/Matching Funds for the Office of the Vice President of Research