Cost Share

Cost Share

Cost Share is the portion of sponsored program costs not paid by the sponsor. Resources dedicated to cost share may draw from contributions, donations, or proportional matching from the University and/or external Third Party (“In-Kind”) entities. There are three types of cost share associated with sponsored programs:

  1. Mandatory Committed

    Cost share is required by the terms of the sponsored program, and must be included and budgeted for as part of the sponsored award. It is explicitly required by the notice of funding opportunity and must be included in the proposal for consideration by the sponsor.

  2. Voluntary Committed

    Cost share is not required by the terms of the sponsored program, but is included and budgeted for as part of the sponsored award. It is not expected by the sponsor in the proposal and cannot be considered as a factor of merit review by the sponsor unless criteria for consideration are explicitly described in the notice of funding opportunity.

  3. Voluntary Uncommitted

    Cost share is not required by the terms of the sponsored program, and is not included or budgeted for as part of the sponsored program. It is neither proposed nor expected but may occur during program administration.

Inclusion of cost share in a funding proposal requires approval by the Department Chair/Director/Dean via signatures on the Endorsement Form or approval in RAPSS. Moreover, only mandatory cost share is advised due to University resource restraints. Please download the University policy for cost share to the right for more detail regarding cost share.

The table below summarizes the University’s procedure for collecting budgets with cost share detail and tracking expenditures via companion accounts, depending on the type of cost share involved:

Type of Cost Share Budget Template with Cost Share Detail at Time of Proposal Budget Template with Cost Share Detail at Time of Award Tracking Method
1 Mandatory Committed Required Required Companion Account
2 Voluntary Committed      
Effort unpaid by sponsor (ex. State Lines) Requested* Required Companion Account or Third Party Certified if Applicable
Supplies, Equipment, Other Requested* Required Companion Account or Third Party Certified if Applicable
Over the Cap Salary, Tuition, and/or Health Benefits n/a n/a Departmental Tracking
3 Voluntary Uncommitted n/a n/a n/a

* = A detailed cost share budget is not required to be submitted to ORSP at the proposal stage, but cost share must be flagged on the Endorsement Form or in RAPSS. Departments may choose to require the budget template. If so, the cost share budget should be submitted to ORSP with the proposal packet for review and will result in expedited award set-up, if an award is received. Note, a cost share budget is required at time of proposal if the type of cost sharing is mandatory committed.

** = Budgets and companion accounts are not required, unless funds are not recovered up to the maximum amount allowed by the sponsor.