Some sponsors require that the grantee institution commit to share in the overall cost of the project. Any cost-share commitment must be approved by the applicant's chair, dean and the Interim Vice President for Research and Federal Regulations, the Associate Vice President for Research or the Assistant Vice President for Research. In addition, UTA account numbers must be provided and approved as indicated on the Cost-share Authorization Form (available on the OGCS Web site). While the University will generally support mandatory cost-share if it is deemed overall to be beneficial to the University, voluntary cost-share is discouraged. The OGCS Web site contains the most current Cost Sharing Policy. Cost-share can be provided in a number of ways, some of which may be specified by the sponsor.
• Contributed Effort: If salary has not been requested for an individual who will be working on the project, the amount of salary the University pays for that individual to spend that amount of effort on the project is considered contributed effort. This should include the appropriate fringes in addition to the salary. (Account number required.)
• In-Kind: This is support by the University or an outside entity in the form of facilities, supplies, and/or time. A dollar value is assigned to this contribution but an actual dollar amount is not donated.
• Matching Funds: These are actual funds that are set aside for the project and may be provided by the University and/or an external entity. (Account number required.)
• Unrecovered F&A Costs: This category can be used as cost-share if allowed by the sponsor. It is the difference between what the University would recover if the full indirect cost were allowed by the sponsor and what the sponsor actually allows. It consists of the indirect costs on the total modified direct cost of the project (i.e. the direct costs requested from the sponsor plus all the cost-share amounts less excluded amounts---see "F&A Cost Calculation") less the F&A costs allowed by the sponsor.