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. See A-110
• 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)

Name: Title: Department:

Megan Coole Unit Research Administrator College of Arts & Sciences Dean's Office

Campus Address: Phone: E-mail:

CPR 107 813.974.8542 msuhr@usf.edu

Process Owner: Forms:

College of Arts & Sciences Spreadsheet.xls

Training Opportunities:

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