Cost sharing is that portion of the total costs — direct and indirect — of a sponsored research award that meets the following criteria:
Cost sharing as defined above may be included in either of the following categories:
Cost sharing is a requirement for receiving an award from certain agencies and is proposed in the budget of the original proposal from Dartmouth to the prospective awarding agency. When the award is received, that same budget, or a modification of it, is referenced to and a condition of, the award. This means that Dartmouth is responsible for recording cost sharing in a centralized location (Office of Sponsored Projects), available and subject to audit. If Dartmouth is called upon to demonstrate cost sharing to an agency and does not have the documentation to do so, costs may be disallowed and future funding jeopardized.
In order to be acceptable for cost sharing, costs must:
(Per OMB Circular A-21):
(Per OMB Circular A-110):
When cost sharing appears on a proposal budget, the source, type and amount of funds should be identified by and authorized by the signature of the appropriate dean. If the proposal budget contains required matching funds, the Development Office should also review it to ascertain who is responsible for raising the funds externally.
Costs financed by departmental budgets or any other non-federal fund source(s) may be claimed as a cost sharing contribution for a federal sponsored research award if they are directly identifiable with the applicable federal research award and are contributed during the performance period of the sponsored research award. Again, this depends upon how the cost sharing was proposed. Costs which duplicate the types of costs included in the Facilities and Administration Cost rate and costs which are charged to another federal sponsored research award cannot be used as cost sharing.
The most common cost share expenses are salary, fringe, supplies, equipment and associated facilities and administrative costs. When cost sharing direct cost expenses OSP will need the department to provide a GL Account (it can be listed on the routing form) to use when setting up a PTA Cost Share Account. Once the PTA Cost Share Account has been set up and emailed to the department, cost share expenses can then start being charged directly to the PTA Cost Share Account by the department.
When a department is going to cost share a Dartmouth-Hitchcock Employee's time on a sponsored research proposal, the department will need to provide the name(s) of the D-H Employee(s) and dollar amount of their salary and fringe to be cost shared in the proposal and enter the amount of cost sharing on the OSP Proposal Routing Form (department will need to obtain all appropriate signatures on the form as well).
If the sponsored research proposal is awarded, the Department Grant Administrator will need to log onto the Online D-H Compensation Funding Agreement System, then fill in the cost share information on the online form and then submit for processing.
Once the Online D-H Compensation Funding Agreement for the cost sharing has been processed the monthly invoices that are generated by D-H Finance will show $0.00 for that D-H Employee whose time is being cost shared, this will be your indicator of their time being cost shared.
If you have questions about filling out the cost sharing information on the online form or questions regarding cost sharing a D-H Employee’s time, please contact Deb Johnson at 653-1213.
Last Updated: 11/6/12