University procedure is to provide cost share only when required by agency guidelines or delineated in specific program announcements.
Cost share commitments should be held to a minimum.
Reference: 2 CFR 200.306
(a): Under Federal research proposals, voluntary committed cost sharing is not expected. It cannot be used as a factor during the merit review of applications or proposals, but may be considered if it is both in accordance with Federal awarding agency regulations and specified in a notice of funding opportunity. Criteria for considering voluntary committed cost sharing and any other program policy factors that may be used to determine who may receive a Federal award must be explicitly described in the notice of funding opportunity.
(b) For all Federal awards, any shared costs or matching funds and all contributions, including cash and third party in-kind contributions, must be accepted as part of the non-Federal entity's cost sharing or matching when such contributions meet all of the following criteria:
(c) Unrecovered indirect costs, including indirect costs on cost sharing or matching may be included as part of cost sharing or matching only with the prior approval of the Federal awarding agency. Unrecovered indirect cost means the difference between the amount charged to the Federal award and the amount which could have been charged to the Federal award under the non-Federal entity's approved negotiated indirect cost rate.
Cost-share is that portion of the total sponsored project cost paid by sources other than the sponsor.
Cost sharing has significant financial impact on the department providing the funds and on the University as a whole. Cost share increases the requirements for auditable recordkeeping, has an adverse effect on the University's recovery of indirect (F&A) costs and reduces the flexibility of the PIs to conduct other research when their effort is pledged to specific projects.
Inclusion of Voluntary Committed Cost Share: All projects proposing inclusion of Voluntary committed cost share (cost share not required by the sponsor, but quantified in the proposal) in the proposal must obtain prior approval from the VP Research Office by completing the Cost Share Request Form and submitting it to your SPS SPA. The form must be completed, signed, and returned to your SPS SPA at least five business days prior to the proposal deadline.
Inclusion of Mandatory Cost Share: All projects proposing inclusion of Mandatory (required by the sponsor) cost share quantified in the proposal must obtain prior approval from SPS by working with their SPS Pre-award SPA. Completing and submitting a Cost Share Request Form is not required for this purpose when cost sharing is determined to be Mandatory. Adequate documentation of a Mandatory cost share requirement is necessary and can be in the form of the requirement as outlined in the RFP or sponsor guidelines, or in an e-mail or letter format obtained from an authorized representative of the sponsor.
Reference: Request for Voluntary Cost Share FORM