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Cost Sharing


Policy / Procedure


The definition of cost sharing appears in Chapter 3, Section 9 of the Research Handbook.


Committed cost share requires an approved transfer of funds, from a departmental general fund program or otherwise unrestricted source, to a cost share speedtype that corresponds to a related sponsor-funded grant. The cost share speedtype must also have a budget established that agrees with the cost share amount specified in the approved grant award document.


Deans, Directors and Department Heads

Approval/provision of an unrestricted funding source to be used for cost sharing.

Institutional Officials

OGM/OIC representative is responsible for oversight of appropriateness of cost share speedtype provided; establishment of new Chartfield/speedtype. If funds are being provided by SVPR, insurance of adherence to established Cost Share Policy.

Administrative Offices

Departmental administrative office is responsible for submission of related flat-files; transfer of funds; Budget Revision Request (BRR) if appropriate.


If cost sharing is required by the sponsoring agency but not identified/requested at time of proposal, the request may be refused or the proposal administratively withdrawn resulting in loss of funding. If cost sharing is committed but not required by agency and is not requested at time of proposal, the request may be denied by SPVR resulting in additional financial burden for the department.

II. Procedure For Policy

When award notification is received, the Project Director (PD), through their appropriate Department/Unit, provides the Controller’s Office with an IUT Form to transfer funds from a budgeted general fund source or otherwise unrestricted source to the new cost share speedtype. The transfer will charge (debit) the non-grant, general fund source speedtype using account 573000 and will credit the cost share speedtype using account 473000.

This transfer will move available cash from the approved funding source to the new cost share speedtype.

It is important to note that a 573000 expense transfer will treat the amount transferred as an expense of the program and will reduce the budget balance available in that general fund program’s 500000 account pool. If the cost share involves salary and fringe benefits from the general fund program, a budget revision must be processed to move the appropriate budget amounts from salary (511000 pool) and fringe benefits (512000 pool) to the S&E (500000 pool) of that program. To accomplish this, the department must process a Budget Revision Request (BRR) through Budget and Financial Planning.

Once the cost share speedtype is established, the PD must ensure that appropriate expenses are charged to that cost share speedtype in accordance with University policy and applicable federal regulations.


Subject:Cost Sharing for
Sponsored Agreements

Policy and

Author: Office of the Senior Vice
President for Research

Effective Date:
Revised Date:
Draft 07/01/2004

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