2.5 Cost Sharing

Policy No: RESEARCH 2.5  
Type of Policy: Administrative
Effective Date: February 2015
Last Revised: February 2015

Policy Owner: OSP
Policy Contact: Duane Hutchison, Director of Sponsored Programs, Duane.Hutchison@osp.gatech.edu

1. Policy Statement

Georgia Tech may provide cost-sharing or matching funds for projects funded by the federal government or non-profit organizations where mandatory and approved prior to proposal submission by the Executive Vice President for Research. The commitment of funds for cost-sharing is subject to the availability of funds for that purpose. It is the policy of Georgia Tech that all researchers who engage in sponsored or externally funded research will comply with Institute policies and sponsoring agency regulations regarding cost sharing or matching requirements on all proposals, and awards with regard to project costs and reporting of cost sharing funds on those projects. Cost sharing or matching is defined as that part of a project or program costs not borne by the funding agency but supported by contributions from the recipient and third parties.

Mandatory Cost Sharing:

Required by the sponsor as a condition of receiving an award. Principal investigators must include the total amount of the cost share commitment in the proposal budget.

Cost sharing, matching and in-kind costs cannot include contributions designated for other sponsored projects, unless they are specifically authorized by that sponsor. For example, a gift designated as a match on one project cannot also be used as a match on another project. Costs used to satisfy cost sharing or matching/in-kind commitments will be subject to the same policies as other costs under the approved budget, unless they are specifically authorized by that sponsor. Thus, to qualify for cost sharing, matching, or in-kind, all charges must be:

  • allowable under Institute and sponsor policies
  • allocatable as a cost to the project
  • reasonable and necessary for performance of the project
  • allowed as a direct cost on the project (for example administrative salaries cannot normally be used as cost sharing on federal projects)

Cost share commitments are auditable and must meet the same criteria as a direct charge to a grant.

2. Scope

This policy applies to all Georgia Tech faculty and staff members.

3. Procedure

Whenever cost sharing is proposed as part of a sponsored project, the source of funds must be identified and approval obtained from the person with authority to commit those funds. If the source is identified as “To Be Determined”, the funds from the unit originating the proposal are obligated until an actual source is committed prior to the time of award. Funds to be provided by entities outside of Georgia Tech, typically referred to as “third-party” cost sharing, must be supported at the proposal stage by written documentation from the outside entity indicating their commitment to provide cost sharing.

Cost sharing funds are actually made available to the Project Director/Principal Investigator (PD/PI) when/if the proposal results in a sponsored award. Cost sharing approvals are obtained by way of the Proposal Routing Form and a Cost Sharing Approval Form. The Office of Sponsored Programs (OSP) furnishes a management report of all outstanding cost sharing commitments associated with pending sponsored proposals to the Office of the President on a monthly basis.

4. Forms

Title Link
Cost Sharing Approval Form

http://www.osp.gatech.edu/forms/OSP-Cost-Share-Form-GDS.pdf

http://www.osp.gatech.edu/forms/OSP-Cost-Share-Form-GDS.xlsx

Proposal Routing Form

http://www.osp.gatech.edu/forms/routingform.pdf

5. Related Information

Resource Link
OSP Forms Library http://www.osp.gatech.edu/forms-library/

6. Policy History

Revision Date Author Description
01-2-2014 OSP Rev 1.0
11-20-2014 OSP Rev 2.0
02-13-2015 OSP Rev 3.0