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Cost Sharing

Policy Statement

It is the policy of The University of Texas at San Antonio (UTSA) to provide only the minimum Cost Sharing required on extramurally funded Sponsored Programs, whether such Cost Sharing is in the form of salary associated with Cost Shared Effort or the Cost Sharing of other resources. Voluntary Cost Sharing is highly discouraged; however, with documentation showing that Voluntary Cost Sharing is needed for a proposal to be competitive, the provost or his/her designee may approve Voluntary Cost Sharing.

If (a) Cost Sharing is included in a proposal or an Award document and (b) UTSA either formally accepts the Award or spends the Sponsor’s funds when no formal acceptance of the Award is required, then UTSA is obligated to provide the financial or other resources that have been pledged and to track the Cost Shared resources in a consistent and reasonable manner that complies with applicable federal, state, The University of Texas System (UT System) and UTSA regulations, polices, and guidelines.

Information

Overview  

Requests for cost sharing/matching must meet The University of Texas at San Antonio (UTSA) “Cost Sharing on Sponsored Projects” policy as provided in the UTSA Handbook of Operating Procedures (HOP 10.07). Based on the Uniform Guidance, 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards the Office of Sponsored Project Administration (OSPA) requires that all cost sharing on sponsored projects meet the following criteria:

  • Be verifiable from university records
  • Not be included as contributions for any other federally assisted project or program
  • Be necessary and reasonable for proper and efficient accomplishment of the project or program objectives
  • Be allowable under the applicable cost principles
  • Not be paid by the Federal Government or other sponsoring agency under another award, except where authorized
  • Be provided for in the approved budget when required by the sponsoring agency
  • Conform to other provisions of 2 CRF Part 200, as applicable

In order to meet the requirements of UTSA policy and other federal, state, local and sponsor requirements, UTSA will create cost share accounts to provide accounting for cost share funds on sponsored projects. All cost sharing expenses must be treated in a consistent manner in proposal preparation and in the financial accounting and reporting to the sponsor.

Definitions  
Roles and Responsibilities  
Procedures