Policy Steward:  Vice President for Research, and Corporate Controller


  • Purpose
  • Committed Cost Sharing
  • Uncommitted Cost Sharing
  • Further Information
  • Cross References


    Policy RA50 provides policy regarding cost sharing.  This guideline provides detail on the accounting which must be followed to appropriately document cost sharing, both committed and uncommitted.


    Grants and contracts that have any component of committed cost sharing – mandatory or voluntary – must so indicate on the AURA form (Cost Sharing Y or N field). All changes to committed cost sharing must be updated in IBIS through the UACT screen.

    To ensure compliance with the documentation requirements for committed cost sharing, all committed cost sharing from general funds for a specific agreement should be accounted for through a general fund cost sharing account cost center, using the same budget function (function code) as the agreement (Instruction, Research, Continuing Education). Committed cost sharing from miscellaneous funds, such as gifts and endowments or MGR, must be accounted for through a miscellaneous fund cost sharing account, using cost centers to identify the match for each grant or contract.  The name of the cost center must include the current fund number of the agreement for central reporting purposes.

    Other cost sharing should be accounted for as follows:


    Uncommitted cost sharing is not and must not be identified specifically in the proposal budget or award or any modification, and must not be documented or accounted for as part of the award.

    Additionally, uncommitted cost sharing, per clarification in Memorandum M-01-06, dated January 5, 2001, "must be treated differently from committed effort and should not be included in the organized research base for computing the F&A rate or reflected in any allocation of F&A costs".  Given this requirement, uncommitted cost share has specific requirements for documentation:

    Please refer to Cost Sharing FAQs for more detail regarding cost sharing.


    For questions, additional detail, or to request changes to this policy, please contact the Office of the Vice President for Research or the Office of the Corporate Controller.


    Other Policies should also be referenced, especially the following:

    RA10 - Costing Principles for Sponsored Awards

    RA50 - Cost Sharing (Formerly RAG10)

    Effective Date: February 26, 2016
    Date Approved: February 22, 2016
    Date Published: February 26, 2016

    Most recent changes:

    Revision History (and effective dates):

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