Cost sharing is the portion of total project costs not borne by the sponsoring agency. It is the realization that all of the project costs may not be absorbed by a single funding source.
Cost sharing represents resources provided by other funding sources that directly benefit the sponsored projects. In most cases the cost sharing source will be from University Funding.
Cost shared effort is defined as work performed by employees on sponsored projects that are not paid by the sponsor. (In other words, cost sharing on sponsored projects for employees who work on the sponsored project, i.e. the salary is funded by the University or by some other funding source.) Cost shared effort should be included on the effort report as it is a component of the total effort that an employee works.
The following situations involving cost shared effort cannot and should not be documented on effort reports:
In each of the above cases, an after-the-fact memo is required to document this type of cost sharing. See After-the-Fact Cost Sharing Guidelines for more information.