Cost share or matching is that portion of a project or program not borne by the
sponsoring agency. It is the total cost of a sponsored project that is covered by
the University (and/or third party) rather than the external sponsor.
- It must be directly identifiable and specifically benefit the project or program.
- It must be allowable under
A-21 and the guidelines on the sponsoring agency
- The cost must be incurred during the performance period of the project.
Cost sharing in excess of stated agency requirements should be avoided. An investigator
may feel that his/her proposal has a better chance of funding if the University
provides cost sharing for the project; however, most reviewers indicate that the
strength of the proposal idea and cost effectiveness of the budget are the most
important qualifications for success.
Unnecessary cost sharing leads to the lowering of the negotiated indirect cost rate,
which means that the university not only subsidizes the project itself, but is also
fails to recover all of its operational cost.
Refer to the
USF Office of Research Cost Sharing Policy Statement
Frequency: Bi-weekly, Monthly
1) Read the link referenced above and discuss any issues or concerns with the Principle
Investigator and your Grant representative.
2) Once project is in FAST and budgets in place, a GEMS account code will have to
be established that represents the Cost sharing fund and pay distribution set up.
3) Monitor fund receiving the cost share to insure that the correct amount is charged
to it. Have faculty member show Cost share on FAR and PERT.
Related Business Processes
Pre Process: Appointments; Bi-weekly Payroll Certification; PERT training
Post Process: Monthly reconciliation of Remaining Spending Authority (RSA)
College Level Contact
Unit Research Administrator
College of Arts & Sciences Dean's Office
University Links & Training Opportunities
College of Arts