Cost Share

Definition

Cost sharing (also commonly called matching funds) refers to the resources contributed or allocated by SIU to an externally funded sponsored project, over and above the support provided by that sponsor. SIU shares the cost of these projects 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 circumstances where such excess cost-sharing can be justified.

SIU Cost Share Guidelines

Required Form

Cost Share Request Form: This form must be completed* (with signatures) and submitted to OSPA for review and approval in all instances where cost share is included in a proposal.

In cases where a cost share is requested from the Vice Chancellor for Research (VCR) or there is a voluntary or excess cost share request, these requests must be entered in the cost share request form as appropriate and submitted to OSPA along with your budget. OSPA will route it to the VCR for consideration.

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

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, school director, college dean and other administrators should carefully weigh the cost-effectiveness and the expected benefits of every proposal for cost-sharing before committing. They also must be careful that the effort committed does not exceed that allowed by the faculty or staff member's appointment.
• The more dollars SIU expends 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.
• The value of the donated property will be determined following the university's usual accounting policies.
• The PI, school director and college dean must ensure that the 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 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.