Cost Sharing Summary
Contracts & Grants Accounting
Cost Sharing Types
The Cost Sharing Is
If…
Reportable
Mandatory Committed
Required by sponsor
Award/proposal terms and conditions
specifically require cost sharing or
agreed to between the institution and
the sponsor when accepting a
sponsored agreement.
There is a sponsor statutory
requirement for cost sharing related to
the award.
Quantified and documented in award
or proposal budget, justification, or
narrative (including scope of work).
Yes
Auditable
Allowable
Must be monitored
and documented.
Voluntary Committed
Effort (or other costs) not required
by the sponsor, but quantified and
offered by institution in the sponsor
budget or narrative with no
corresponding funding requested
or awarded.
There are no sponsor terms and
conditions or sponsor statutory
obligations related to cost sharing, but
effort/other cost are quantified and
documented in award or proposal
budget, justification, or narrative
(including scope of work).
Yes
Auditable
Must be monitored
and documented.
Voluntary Uncommitted
Effort (or other costs) not required
by the sponsor, but offered by
institution without measurement
and with no corresponding funding
requested or awarded.
Effort as needed or support as
required.
After the award has been
accepted, effort (or other costs)
provided above what was
requested or awarded.
1/27/2015
There are no sponsor terms and
conditions or statutory obligations
related to cost sharing and
effort/other costs are not quantified
and documented in the award or
proposal budget or narrative
(including scope of work). Cost
sharing that is voluntary committed
becomes voluntary uncommitted if
sponsor exempts the institution from
the cost sharing requirements in the
award notice.
No
This effort is
excluded from the
effort reporting
requirements.
Other cost does not
require
documentation
either.
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