Cost Share

Guideline Charge

Cost Share


The following guideline outlines cost sharing at the University of Texas at Dallas (UTD). It is policy that cost sharing must be identified and tracked in accordance with federal and other sponsor requirements. Cost sharing is that portion of a project or program cost that is not reimbursed by the sponsor (whether Federal or non-Federal) and as such, represents a commitment of institutional resources that would otherwise be devoted to other University purposes. UTD follows the policy as stated in Uniform Guidance sections 200.29, 200.99, and 200.306

Guideline Statement

Cost Sharing is defined as committed resources that are NOT funded in a research agreement. Common examples include salary costs in excess of the NIH salary cap, as well as committed, but unfunded effort. This cost share is funded by a departmental account. On all grants, no cost sharing commitments may be submitted unless specifically approved by the respective Dean.
Cost sharing may be required by the sponsor as a condition of the award. There are three forms of cost sharing:

*Mandatory– May be required by the sponsor as a condition of the award and becomes an obligation once an award is made;
*Voluntary Committed– May be offered by UTD and becomes an obligation once an award is made;
*Voluntary Uncommitted– Faculty effort over and above that level which is committed and budgeted for in a sponsored agreement. It need not be included in the time and effort system and is not separately tracked.

Specifically identify in Effort Certification?

Lowers F&A recovery?

Must be formally tracked and documented?





Voluntary Committed




Voluntary Uncommitted




Criteria for Cost Sharing

Roles and Responsibilities

Principal Investigator


  1. The PI should confer with the Chair and/or Dean regarding a cost-share strategy to meet the sponsor’s requirements
  2. Assume overall responsibility for cost sharing compliance of an award
  3. Identify source of funds for cost sharing

Research-Office of Sponsored Projects(OSP)


  1. Ensure all cost sharing is documented and accounted for
  2. Determine whether proposed cost sharing complies with the requirements of the sponsor guidelines
  3. Determine whether cost sharing is mandatory or voluntary
  4. Ensure applicable approval (Dean)

Research-Office of Post Award Management(OPM)


  1. Provides guidance and interpretation of cost sharing policies and procedures
  2. Reviews award documents to ensure if cost sharing is a requirement
  3. Establish cost sharing cost center and post budget
  4. Works in alliance with the Budget Office to ensure funds are moved to fund cost sharing cost center

Source of Funds

The PI is responsible for identifying all sources of funds for cost sharing of direct costs. The PI may NOT utilize funds from another federal award as the source of cost sharing, except as authorized by statute.

Allowable Costs

Cost sharing expenditures must satisfy all of the following criteria:

Faculty and Non-Faculty Effort


Other Direct Costs

The following are examples of other direct costs that may be used as cost sharing:

Facilities and Administrative (F&A)Costs

F&A costs, otherwise known as indirect costs, are real costs of conducting sponsored projects or programs. These costs are allocated to all activities at UTD. Consequently, when direct costs are included in a cost sharing arrangement, the associated indirect costs should be included as part of the University cost sharing commitment.

Unallowable Costs

The following expenditures cannot be offered as cost sharing commitments in sponsored project proposals:

Policy Links

Uniform Guidance 2 CFR 200

Allowable Cost on federally funded Contracts and Grants

The University of Texas at Dallas Expenditure Policy (UTDBP3097)

OMB Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance)

OMB 2 CFR Part 220

The Cost Accounting Standards (CAS)

The Office of Sponsored Projects

Issued: June 2015