Provost area/campus schools post-award management: Cost sharing

When an award comes in that includes mandatory cost-sharing, the Office of Research Support (ORS) will notify all of the parties who have made pledges that the award is here and that it’s time to fulfill their commitments. Often these are monetary commitments from the Offices of the Deans, Provost or Chairs, and funds may need to be transferred into new discretionary WBS Elements. It’s important that departments move quickly to get the codes set up, the funds transferred and the cost-sharing started at the beginning of the project.

Waiting or delaying may lead to larger administrative burdens later. For instance, if cost sharing salaries have been committed to but iForms aren't set up early enough, then problems with meeting the requirement may arise because of other Duke policies on late cost transfers.

The Office of Sponsored Programs is responsible for reporting the cost-share to the sponsor. All expenses to be cost shared are originally charged to the project and then transferred off to a non-federal cost object. This creates an audit trail showing the charge on the WBS Element, and that then someone else actually bore the cost.

Remember, if it’s an unallowable as a direct cost, then it’s unallowable as a cost share too.

Request for Cost Sharing form

Post-award roles and responsibilities

Office of Research Support:

  • Award Specialist (AS) notifies offices or individuals who made cost-sharing commitments.


  • Contacts offices or individuals who made commitment and requests the fund transfers or fund codes.
  • Identifies costs that should be cost-shared, ensuring the full amount of commitment is met.

Post Award Financial Management (PAFM):

  • Monitors grants with cost share commitments.


  • Writes and sends technical or narrative report on cost-share contributions

Post Award Financial Management (PAFM):

  • Prepares financial report on cost-share contributions.

Documentation: Offices of Record

Office of Research Support:

  • Cost-Sharing Form and letters of commitment

Post Award Financial Management:

  • Documentation that commitment was met