Office of Procedures, Records, and Forms Business Policies and Procedures Manual

Revised 12-04
Sponsored Programs Services


Cost Sharing Effort


Certain federal sponsors require that the University pay for a portion of the total costs of a sponsored project on the premise that a mutual interest exists. This University expense is called cost sharing. Commonly, University cost sharing takes the form of a percentage of the academic-year time of one or more involved faculty members plus applicable fringe benefits and facilities and administrative (F&A) costs.

NOTE: Cost sharing may take forms other than faculty salaries, e.g., temporary wages, other current expenses, in-kind contributions. Contact Sponsored Programs Services for more information.

Providing Cost Sharing Information to SPS

At the start of each project, or whenever the cost sharing obligation increases, departments are to report to Sponsored Programs Services the effective dates of the project, the total cost sharing obligation, and the names and social security numbers for those employees who will be contributing salaries (effort) toward the cost sharing obligation.

A department may use the Cost Share Effort Inquiry Request (CSEIR) form to provide this information to Sponsored Programs Services (see Fig. 1).

Reporting Cost-Shared Effort

Effort Certification Reports are generated for listed employees. See BPPM 40.34 and 40.35 for Effort Certification Report instructions.

Cost Sharing Memo

To report cost sharing by an employee who does not receive an Effort Certification Report form, contact Sponsored Programs Services. If requested by Sponsored Programs Services, send a memorandum including the following information:

  • Name of employee (as appears in payroll records).
  • The account which supports the effort (program, budget, project).
  • The account receiving the effort (program, budget, project).
  • Percent of total effort that was cost shared for the reporting period.
  • Dates of the reporting period.
  • Justification and all calculations.
  • Signature of the principal investigator or other authorized signature.

Cost Share Effort Inquiry Request
Figure 1 Cost Share Effort Inquiry Request