Forms of Cost Share

Salary support through a percentage of effort commitment is the most common method of cost sharing. Cost shared effort is the effort for which the University, or a third party, bears the cost.

The portion of the purchase price of equipment provided by TTUHSC may be used to meet a cost sharing requirement.

PI's cannot voluntarily offer to waive F&A (IDC) costs or lower TTUHSC's federally negotiated F&A rate to satisfy a cost sharing requirement. If a sponsor imposes a lower F&A rate, TTUHSC may use unrecovered F&A costs to meet a sponsor's cost sharing requirement with the prior permission of the sponsor.

Contributions from subawardees or other third parties may be used to meet cost sharing requirements. PI's should work with OSP to determine the value of volunteer effort or donated use of space or facilities. If a subawardee fails to fulfill a cost sharing obligation, TTUHSC must meet it with its own resources.

The following items are not generally allowable costs for meeting cost sharing requirements as they are included in the University's F&A costs:

• Salaries for administrative staff whose effort does not directly benefit the project.
• Supplies including items such as expendable equipment, office supplies, and laboratory supplies.
• Space in University buildings (facilities).

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