Cost Share
What is Cost Share?
Cost share refers to the portion of a project’s total costs that is not paid by the federal sponsor but instead contributed by SMU or third parties. Dean approval is required prior to submitting the proposal to the Sponsored Projects Administration (SPA) office using the Cost Share Commitment Approval Letter template. The approval letter is submitted as an attachment via Cayuse. The ORG number, fund, and account number that will provide the cost share commitment will need to be entered in the Summary Budget tab in Cayuse. Cost share is not allowed unless required by the sponsor. Any resources provided to the project outside of award dollars needs to be included in the Facilities, Equipment and Other Resources section.
What are the different types of cost share?
- Mandatory Cost Share - Required by the sponsors as a condition for receiving the award.
- Voluntary Committed Cost Share - Not required by the sponsor but is offered in the proposal. This becomes binding if an award is made.
- Voluntary Uncommitted Cost Share - Not required by the sponsor and not included in the proposal budget.
| Type | Required by Sponsor | Included in Proposal | Must Be Tracked/Reported |
|---|---|---|---|
| Mandatory | Yes | Yes | Yes |
| Voluntary Committed | No | Yes | Yes |
| Voluntary Uncommitted | No | No | No |
What are the different cost share contribution types?
- In-Kind
- Any non-cash contribution of donated goods or services that directly support the project. Examples may include donating existing equipment, existing supplies, professional services, volunteer time (of non-salaried employees) and more.
- Cash
- A direct financial contribution to the project. This type of cost share often includes institutional or departmental funds. Examples include personnel costs, fringe costs, supply and equipment costs, indirect costs, and course buyouts. Documented departmental approval for course buyouts is required prior to submitting the proposal to the Sponsored Projects Administration (SPA) team.
- Third-Party
- Cost share is provided by an entity other than the primary organization applying for the award. This type of cost share may be either cash or in-kind and may be provided by industry partners, collaborators, or other universities. Cost sharing commitment letters from subrecipients and third-parties must be provided at proposal prior to submission.
| Type | Involves Cash | Source | Requires Documentation |
|---|---|---|---|
| In-Kind | No | Institution or third party | Yes |
| Cash | Yes | Institution or third party | Yes |
| Third-Party | May be cash or in-kind | External organization | Yes |
Can a researcher use a non-grant account (such as start up funds) for cost share?
Yes, a discretionary account, start up funds, or an F&A return account may be used for cost share
Can a researcher use a different federal grant to meet a cost share commitment on a new award?
Funds from other federal sources are generally not eligible to be used as cost share. Questions about eligibility of cost share funds should be submitted to your Grant Management Specialist.