Cost sharing refers to the resources contributed or allocated by SIUC to an externally funded sponsored project, over and above the support provided by that sponsor. SIUC shares the cost of these projects in order to support and enhance its institutional research mission.
Excess cost sharing (i.e. cost sharing above the amount required by the sponsoring agency) is prohibited, except in specific circumstance where such excess cost sharing can be justified.
Cost sharing represents real costs to the University.
- Cost sharing represents a redirection of departmental and college resources from teaching or other departmental activities to support sponsored projects. The PI, department chair, college dean, and other administrators should carefully weigh the cost-effectiveness and the expected benefits of every proposal for cost sharing prior to making the commitment. They also must be careful that effort committed does not exceed that allowed by the faculty or staff member's appointment.
- The more dollars expended by SIUC in cost sharing, the fewer dollars come back to campus as F&A (indirect cost) returns for internal redistribution as faculty seed grants, travel support, and other research support.
- Excessive cost sharing negatively impacts our Facilities and Administrative cost rate calculation.
- If cost-sharing commitments are not met, a portion of the grant funds may have to be returned to the sponsor.
- The tracking, reporting, and certifying of cost sharing are subject to audit.
- In the case of volunteer labor, it is important to document the time spent and account for it at a reasonable rate consistent with rates paid for similar work.
- In the case of donated property, the value shall be determined in accordance with the usual accounting policies of the University.
- PI, department chair, and college dean must ensure that effort committed to funded projects does not exceed that allowed by the faculty or staff member's appointment.
- Unrecovered F&A (indirect) costs may be included as part of cost sharing or matching only with the prior written approval of the federal awarding agency.
- Identifying and providing resources for cost sharing of direct costs (including equipment) is always the responsibility of the PI.
Types of cost sharing:
Cost Share Request Form: This form must be completed and submitted for review and approval in all instances where cost share is included in a proposal.