Detailed Definition of Cost Sharing

Types of Cost Sharing

  • Mandatory Cost Sharing -
    • University contributions to a sponsored project that are required as a condition of the award and which were agreed to between the University and the sponsor prior to the awarding of the grant or contract.
    • For faculty effort, this is printed on the FEC and includes the amount agreed upon when the grant or contract was executed.
  • Committed Cost Sharing-
    • University contributions to the sponsored project not required by the sponsor as a condition of the award but included and quantified in the grant/contract proposal budget or budget justification with no corresponding funding requested or awarded.
    • For faculty effort, the associated sponsored budget number is printed on the FEC and includes the percent offered in the proposal.
  • Salary Cap Cost Sharing -
    • University contribution required by the National Institutes of Health (NIHi), the Substance Abuse and Mental Health Services Administration (SAMHSA), the Agency for Healthcare Research and Quality (AHRQ), the Center for Disease Control (CDC) and the Health Resource and Services Administration (HRSA) for faculty with salaries in excess of the salary cap applicable to the particular federal fiscal year.
    • Other federal and non-federal sponsors may also apply the DHHSi salary cap or a unique cap applicable to their institution.
    • For faculty effort reporting, eFECS will automatically calculate the appropriate salary cap cost sharing for projects funded by DHHS agencies applying the standard salary cap and reflect it on the FEC.
  • K Awardi Cost Sharing -
    • NIH Career Development Awards, or K Awards, are intended to provide support and protected time for new faculty to develop research skills.
      • Some awards provide research opportunities for mid-career or senior researchers.
    • Because the effort requirements are high and salary recovery is limited, cost share may be necessary to fund a portion of the effort requirement (normally 75% for mentored awards).
    • K Award cost share, when required, is added to the FEC using the Adjust/View cost share feature.
  • Shift in Funding Source -

Voluntary Uncommitted Cost Sharing

Volunatry uncommitted cost sharing (VUCS) is faculty or senior researcher effort that was neither required by the sponsor nor committed on the budget page or budget justification of the proposal (i.e., it is neither mandatory nor committed cost sharing).

The Federal Government does not require this effort be documented. 

  • VUCS should be included with other non-grant activities on the FEC in the "Other Salary Sourcesi" section.
  • Most Federally funded research programs, however, should have some level of committed faculty (or senior researcher) effort paid or unpaid by the Federal Government.

Voluntary uncommited cost share excludes non-faculty effort (e.g. professional staff, supplies, travel, etc). These costs, if considered cost sharing,  should be reported directly to Grant and Contract Accounting.

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