Cost sharing
In some circumstances, cost sharing may be necessary on sponsored projects. Cost sharing is the portion of a sponsored project committed to be covered by University funds or other non-federal funds if the project is federally sponsored. Commitments for cost sharing must be reviewed and can only be made with the approval of the appropriate pre-award office. Access GAP 200.140, Cost Sharing on Sponsored Projects for more information.
- For Campus Schools and the Provost Area, see the Office of Research Support guidance on cost sharing and process for requesting approval for cost sharing.
- For School of Medicine and School of Nursing, contact your Office of Research Administration representative.
For DHHS awards, there is a salary cap that limits the amount of salary for one individual that can be charged to an award. Salaries that extend beyond the cap must be cost shared by Duke. Salaries above the cap can be calculated in SPS.
Four types of cost sharing
- faculty effort
- other Duke resources such as non-faculty salaries, equipment, supplies and materials necessary for the project
- reductions/waivers of indirect costs, considered only when an agency or program has a formal indirect cost rate lower than the University's current rate or disallows indirect cost recovery
- third party contributions, either in-kind or cash, for example, the donated use of an off-campus meeting space or auditorium for which a fee is usually charged.
Required documentation for commitments
Type |
Documentation Required |
Form Required |
---|---|---|
Faculty effort |
None |
yes |
Other resources* |
Letter of commitment |
yes |
Policy statement from sponsor |
no |
|
3rd Party commitment |
Letter of commitment |
yes |
* Other Duke resources include staff salaries, equipment, copying, etc.
NOTE: The University requires that F&A costs be calculated on faculty effort and other contributed resources, and included in the cost-sharing totals unless this is unallowable by the sponsor. The rationale is as follows: If instead of contributing these resources, Duke had asked the sponsor to provide them, Duke would also have asked the sponsor to pay the associated F&A costs. The F&A costs which the University will not collect are considered part of the cost to Duke of supporting the project.