Cost sharing is the portion of the total project costs of any sponsored agreement that is not provided by the sponsor, i.e., not charged to the sponsored agreement account(s). Cost sharing occurs whenever a System component is required or has volunteered to participate in either direct or F&A (facilities and administrative) costs of a sponsored agreement. When cost sharing involves compensated effort, it is often in the form of a percentage of a faculty member’s (principal investigator’s) academic or teaching salary. See System Policy 15.01.01, Section “COST SHARING.”
Cost sharing effort should be recorded in a separate account or support account related to a sponsored project. When cost sharing is in the form of salary or wages, the employee’s EPA (Electronic Payroll Action) form should reflect the account or support account number where cost sharing will be recorded.
Cost sharing effort should be certified as part of an employee’s total percent of effort in the Time & Effort system.
If an account or support account is coded with a cost sharing effort category, that account will be included in the list of accounts that require certification.