What is Cost Share?

Cost share is the portion of total costs of a project that is borne by TTUHSC rather than by the external sponsor. Cost sharing is generally discouraged by TTUHSC unless it is mandated by the external funding source because it:

• Imposes a substantial tracking, monitoring, recording and documenting burden.
• Reduces PI's flexibility to conduct other research.
• Redirects resources from other uses because every dollar of cost sharing results in the University forfeiting the recovery of the direct cost and the associated indirect cost.
• Has an adverse effect on the University's effective F&A rate.

Cost sharing commitments must be reviewed and approved by the Office of Sponsored Programs. Cost sharing commitments made within the grant proposal cannot be changed without prior approval from the sponsor with communication routed through OSP.

To be acceptable, cost sharing contributions (i.e. matching) must:

• Be verifiable from the grantee entity's records.
• Not be included as cost share contributions for any other award.
• Be necessary and reasonable for the accomplishment of project or program objectives.
• Not be paid by the grantor under another award.
• Be provided for in the approved budget when required by the awarding agency.
• Be allowable costs per OMB 2 CFR 200. Costs must be allowable costs on the sponsored project to be allowable as cost share.

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