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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