Cost sharing has a significant financial impact on the department providing the funds and on the University as a whole. A decision to cost share should therefore be carefully weighed. Included in this category of costs are project overdrafts, and other unallowable but essential project costs, such as salaries over an agency cap. Interpretations of OMB A-21 requirements for cost sharing of voluntary, uncommitted effort to sponsored projects have led to significant questions in this regard. If effort or other resources are offered in the proposal narrative or budget justification, the associated costs must be treated as cost sharing, even if they are not quantified in the proposed budget.
PIs are responsible for seeing that cost sharing commitments are met.
At the end of the page is a self-test . Use it to test your knowledge of applicable regulations, policies and practices related to cost sharing. If you have questions about any of this material, you may send an e-mail message to Stanford's Compliance Support Task Force or to the Assistant Dean of Research and Compliance Support Officer. Describes expenses which may and may not be offered as cost sharing. Discusses the sources of funds for cost sharing expenditures.