Sponsored Projects Procedures

Request Approval for Cost Share

Research, Sponsored Projects  |  Approved October 9, 2015

Purpose

Comply with federal and university requirements for approval of cost sharing.

Applicability

Investigators and administrators developing a sponsored project budget or managing award funds. 

If the proposal budget includes a cost sharing commitment, i.e., expenditure of funds (or commitment of other resources to a project) that will not be reimbursed from the award, University of Maryland, Baltimore (UMB) policy requires approval of the proposed cost share. 

For more information, see the Sponsored Programs Administration (SPA) website on Cost Sharing.

Instructions

1. Review sponsor instructions to determine if commitment of cost sharing is mandatory and if so, at what level.
   1. Include cost sharing or matching in a proposal only when it is a requirement of the funding opportunity.
      1. Over-salary-cap amounts are not considered as cost sharing.
   2. For federal proposals, unrecovered indirect costs may be included as part of cost sharing or matching only with prior approval of the federal awarding agency. For proposals to other sponsors, review sponsor instructions for limitations.
2. Budget and proposal:
   1. Enter mandatory cost sharing amounts in the Kuali Research budget
   2. Do not exceed the amount of cost share required by the sponsor
   3. Propose only cost share expenses that are allowable costs (based on sponsor policy or regulation) and will be verifiable from UMB’s records in the event of an audit.
   4. Cost sharing is approved as part of the proposal approval process in Kuali Research
3. If cost sharing is not requested and approved at the time of proposal, but is required by the sponsor, use the Cost Sharing Commitment Form to obtain approvals. Upon obtaining signatures of the PI, Chair and Dean, submit the form to Sponsored Programs Administration.
4. During award set-up, ensure that a companion Project ID is set up to track mandatory cost sharing. See Award Receipt & Set-up procedure.
5. Work with Sponsored Project Accounting and Compliance to report cost shared expenditures to the sponsor.