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Budgets - Cost Sharing

Find proposal budget information on cost sharing.

Cost sharing represents that portion of the total project costs (direct and/or indirect) of a sponsored agreement borne by the university, rather than by the sponsor.

There are three types of cost sharing at UC San Diego:

  • UCSD Equipment cost sharing 
  • UCSD Expenditure cost sharing
  • Non-UCSD cost sharing

Cost sharing approvals begin at the departmental level. Confirmation by OCGA of any cost sharing is required before the submission of the proposal to the funding agency.

Please review the Cost Sharing Overview page for complete information, including the post-award requirements for use of UCSD’s Cost Sharing System for tracking and reporting.

Guidance on responding to the three cost-sharing questions on the Request for Extramural Support (RES) form:

Question H on UCSD Equipment Cost Sharing

Partial cost of an item of equipment may be requested on a proposal budget with the remainder to be cost shared by the University. The Equipment Matching form documents this for the departments of Bioengineering, Computer Science and Engineering, Electrical and Computer Engineering, Mechanical and Aerospace Engineering, Structural Engineering, Chemistry and Biochemistry, Mathematics, and Physics. 

If your Department/ORU does not make use of the Equipment Matching form, documentation can be in the form of a letter that reflects the detail of the cost sharing, signed by the individual who has the authority to commit the funds.

Question I on UCSD Expenditure Cost Sharing

Expenditure cost sharing consists mainly of direct costs, such as employee effort related to their salaries and fringe benefits, supplies and materials, equipment, travel, fellowships, (and applicable indirect costs) provided from internal UCSD non-Federal, unrestricted funding. On the RES form list the total dollar amount of the UCSD expenditure cost sharing for the entire project. List the fund number(s) associated with the sources for this expenditure cost sharing. Keep in mind that these must be non-Federal, unrestricted sources. In addition to using departmental funds, these funds may also come from a gift or an endowment.

If departmental funds are being committed, the MSO/DBO signature in the RES form indicates approval.  If other than departmental funds are being committed attach a memo or letter to the RES form which reflects the detail of the cost sharing, signed by the individual who has the authority to commit the funds.

Question J on Non-UCSD Cost Sharing

Non-UCSD cost sharing is provided by another entity that is participating in the proposal, such as a subcontractor or collaborating/partnering entity. It also includes the source of possible fellowship funding provided by an outside entity that is supporting a postdoc on a UCSD budget. 

On the RES form, list the name of the other institution/entity that is providing the non-UCSD cost sharing and the dollar amount. A confirming letter from the cost sharing institution/entity should be included in the proposal.

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