Regulations require the University to substantiate, through adequate records, cost sharing expenditures for both direct and indirect (facilities and administrative) cost associated with all external grants and contracts. The records must reflect that direct cost sharing expenditures are appropriate, necessary and incurred within the related project period. Records must also provide evidence that the cost sharing expenditures incurred in a particular fiscal year are included in the development of the University's facilities and administrative cost rate for the same fiscal year.
The SIUE Policy on Cost Sharing has been developed to ensure that the University remains in compliance with State and Federal regulations governing cost sharing arrangements.
The Office of Management and Budget (OMB Circular A-21) "Cost Principals for Institutions of Higher Education" defines specific categories of cost sharing as follows:
Cost sharing may be in the form of in-kind, cash or both. In-kind may include the following cost elements:
Cost sharing must be:
Cash cost sharing contributions include:
University policy requires that (a) the Office of Research and Projects review agency program guidelines and policy requirements to determine whether cost sharing is mandatory, and (b) the Associate Provost for Research review and approve all cost sharing commitments.
When cost sharing is required and/or proposed, the program or project budget will specifically identify the source of University funds that will be used to satisfy the cost sharing commitment on the Grant and Contract Routing Form. Grant accounts will not be activated and/or spending will not be permitted on an award until all cost sharing resources are identified. Voluntary cost sharing commitments require additional written justification.
Associate Provost for Research and Dean of the Graduate School is responsible for reviewing and approving all cost sharing and matching funds commitments from academic units.
The Office of Research and Projects in the Graduate School is responsible for preparing reports to sponsor with regard to cost share expenditures.
In instances where program guidelines require a level of mandatory cost share and a commitment is made to cost share funds to a project, the Dean, Department Chair and/or Director of the school or department must verify the availability of such funds before submitting the proposal for review to the Office of Research and Projects.
When a sponsor does not provide rules or guidelines that require cost sharing, but encourages it in writing, the Principle Investigator shall consult with the Dean or the Associate Dean for Research to determine if cost sharing is appropriate and, if so, at what level.
Principal Investigator/Project Director is responsible for insuring that the Cost Share Certification is completed and signed by his/her unit head and School Dean and submitted to Research and Projects Fiscal Management quarterly and/or prior to conclusion of the sponsored project.