Office of Sponsored Programs
The Ohio State University

Cost Sharing Requirements

Many sponsored agreements require that the university and or a third party contribute a portion of the costs of the project being performed. Documentation and accounting for cost sharing is as important as documentation of costs charged to the sponsor.

Cost sharing requirements may be achieved in several ways including:

Split Funded Purchases

A purchase of budgeted items, generally equipment, may be made utilizing project, departmental, and/or funds from the Ohio Board of Regents. Researchers will need to work with the department providing the cost sharing contribution (such as the Office of Research for equipment cost sharing) in order to access cost sharing funds. Cost sharing for split funded purchases is captured in the project budget at the time the purchase order is created and reported directly to the sponsor by the Office of Sponsored Programs.

Third Party Cost Sharing

This is generally accomplished through a subcontract to either a vendor or a subrecipient of the award whereby the subcontractor agrees to contribute additional support to the effort. The Office of Sponsored Programs will post the cost sharing to the project financial statement after it is reported by the subcontractor.

Cost Sharing Reporting Requirements

Cost share is recorded in the GL by charging a chartfield that includes a non-590000 fund and an OSURF project value. Once cost share has been recorded in the GL against an OSURF project value, the Office of Sponsored Programs will report it to the sponsor as part of the regular fiscal reporting.

Additional Information

Guide to Cost Sharing for Sponsored Programs