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Cost Sharing Policy

THE UNVERSITY OF TEXAS AT ARLINGTON (UTA)
OFFICE OF GRANT AND CONTRACT SERVICES

COST SHARING POLICY

EFFECTIVE DATE OF POLICY:_September 1, 1998_
REVISED: June 2014
SENIOR VICE PRESIDENT FOR
FINANCE AND ADMINISTRATION APPROVAL AND DATE:___________________________________
VICE PRESIDENT FOR RESEARCH
AND DEAN OF GRADUATE STUDIES APPROVAL AND DATE:_________________________________




Cost sharing is defined as program or project costs not supported by the sponsoring agency.  Cost sharing includes contributed effort, matching funds, and unrecovered facilities and administrative costs (F&A aka indirect costs).  OMB Circular A-110 entitled “Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations”, Subpart C, Section 23, requires that all cost sharing (federal and non-federal) must:
-    Be necessary and reasonable for proper and efficient accomplishment of project objectives;
-    Be readily verifiable from the university’s official records;
-    Not be paid by the federal government under another award (except where authorized under federal statute to be used for cost sharing);
-    Not be already committed as cost sharing for any other sponsored award; and
-    Be allowable under applicable cost principles.

There are two types of cost sharing: mandatory cost sharing and voluntary cost sharing.  “Mandatory cost sharing” is cost sharing that is legally required by the awarding agency as a condition of the award.  “Voluntary cost sharing” is not required by the awarding agency as a condition of the award.  However, some federal agencies expect some cost sharing commitment to be identified in the proposal.  If voluntary cost sharing is included in the proposal, it will become legally mandatory cost sharing if accepted by the sponsoring agency as a part of the award (grant or contract).

Voluntary cost sharing is discouraged by the university especially the cost sharing of UTA buildings or building space and equipment.  Cost sharing in the form of contributed effort must be identified on the Effort Certification Document of record..  .

The primary department with which the sponsored program or project is affiliated is ultimately responsible for meeting cost sharing commitments.  If a proposal includes any cost sharing, then it must be identified on the Proposal Review/Certification for Extramural Funding (GCS Blue Sheet) and the Cost Sharing Authorization required by Grant and Contract Services.  These forms include approvals by the Principal Investigator, Chairperson, Dean/Director/Unit Head, and the Vice President for Research.  Approval of cost sharing on these forms constitutes a commitment to provide those funds upon award.

The Vice President for Research through the Office of Grant and Contract Services is responsible for developing, implementing, and maintaining procedures associated with this policy.  Grant and Contract Services will require the PI to identify the Cost Center (s) and confirm the  type of costs(s) to be used for cost sharing at the time ofaward.





6/26/14