Cost Share

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DEFINITION

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.

GENERAL POLICY

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.

SIU COST SHARE GUIDELINES

IMPORTANT CONSIDERATIONS

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
Type Description

Required
  • University contribution that is required by the sponsoring agency as a condition of the award
  • Must be included in the proposal and in the approved OSPA budget
  • Must be tracked and reported
  • Must be verifiable from the University's financial records
  • Must be related to program objectives (i.e., necessary and reasonable for proper and efficient accomplishment of the project, and incurred during the award term)
  • Must be allowable under the applicable cost principles (Uniform Guidance 2 CFR 200)
  • Cannot be paid from or charged to another federally assisted project or program (unless specifically allowed)
  • Cannot be includable within the University's indirect cost rates (e.g., administrative support salary)

Voluntary
  • University contribution that is not required and that the University contributes at its own initiative
  • If included in the proposal, it becomes a binding commitment that must be documented and reported

 

REQUIRED FORM

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.

*This form is not necessary if cost share is required by the sponsor and is comprised soley of faculty effort and associated fringe/F&A costs.