Synopsis
Cost-sharing is that portion of a project's costs, direct or F&A, not borne by the sponsor. These costs may be contributed by the University or by third parties. The University will commit to cost-sharing on a project only if it is required by the sponsor and generally only in the amount required.
While the terms "matching" and "cost-sharing" are often used interchangeably, "matching" has a distinct meaning. Some agencies have programs which will "match" funds raised by Duke from third parties. The match is given in addition to the basic award. ORS is required to certify the award of the third-party funds before the agency will provide the matching award.
Four Types of Cost-Sharing
- Faculty effort
- Other Duke resources such as non-faculty salaries, equipment, supplies, and materials necessary for the project
- Reductions/waivers of indirect costs (considered only when an agency or program has a formal indirect cost rate lower than the University's current rate or disallows indirect cost recovery)
- Third-party contributions, either in-kind or cash - for example, the donated use of an off-campus meeting space or auditorium for which a fee is usually charged
PreAward Procedure
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PROCEDURE: ROLES AND RESPONSIBILITIES
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DEPT
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:: Verifies the sponsor's requirement for cost-sharing.
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If cost-sharing is required...
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If cost-sharing is not required...
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DEPT
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:: Fills out the Cost-Sharing Form.
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DEPT
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:: Requests special permission from VP to include it in proposal.
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DEPT
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:: Obtains commitment signatures on form or letters of commitment.
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ORS
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:: AD/P reviews and verifies the documentation.
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DEPT
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:: Includes cost-share amount in the budget.
:: Describes the cost-share commitment in the budget justification.
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DOCUMENTATION: OFFICES OF RECORD
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ORS
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:: Cost-Share Form and letters of commitment
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PostAward Procedure
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PROCEDURE: ROLES AND RESPONSIBILITIES
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ORS
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:: AS contacts offices or individuals who made commitments and informs them of the award.
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DEPT
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:: Contacts offices or individuals who made commitment and requests the fund transfers or fund codes.
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:: Identifies costs that should be cost-shared, ensuring the full amount of commitment is met.
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OSP
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:: Monitors grants with cost share commitments.
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DEPT
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:: Writes and sends technical or narrative report on cost-share contributions
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OSP
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:: Prepares financial report on cost-share contributions.
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DOCUMENTATION: OFFICES OF RECORD
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ORS
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:: Cost-Sharing Form and and letters of commitment
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OSP
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:: Documentation that commitment was met
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