Georgia Tech may provide cost share for projects funded by U.S. state, local or federal government agencies or non-profit organizations. This policy provides guidance for assessing, managing, and obtaining required approvals for such commitments in order to protect the Institute and the researchers engaging in the work, and to allow for consistent reporting to external sponsors.
All researchers who engage in sponsored or externally funded research will comply with Institute and sponsoring agency policies as well as any applicable regulations regarding cost sharing requirements on all proposals and awards.
All Cost Sharing
The commitment of funds for cost sharing is subject to the availability of funds for that purpose.
Cost share commitments must be approved prior to proposal submission by units that are contributing the funds. In addition, the Office of the EVPR must review all proposed voluntary committed cost share.
Mandatory and Voluntary Committed Cost Sharing Contributions are auditable and are allowable only when they meet all the following criteria:
- Are verifiable from the recipient's records.
- Would be allowable as a direct cost on the grant.
- Are not included as contributions for any other federally assisted project or program.
- Are necessary and reasonable for proper and efficient accomplishment of project or program objectives.
- Are allowable under the applicable cost principles.
- Are not paid by the Federal Government under another award, except where authorized by Federal statute to be used for cost sharing or matching.
- Are provided for in the approved budget when required by the Federal awarding agency.
- Conform to provisions of 2 CFR 200 or other sponsor requirements, as applicable.
Voluntary Uncommitted Cost Sharing
Any funding or other resources needed for voluntary uncommitted cost sharing should be approved prior to proposal submission to the funding entity.
Third-Party Cost Sharing
Funds to be provided by entities outside of Georgia Tech must be supported at the proposal stage by written documentation from an authorized official at the outside entity indicating its commitment to provide cost sharing.
If the third-party entity fails to fulfill its cost sharing obligation, the lead PI’s unit is responsible for covering the commitment.
This policy applies to all Georgia Tech faculty and staff engaged in, administering, or overseeing research.
Approver
Individual authorized by the unit to oversee respective unit budgets.
Cost Sharing
The part of project or program costs not borne by the funding agency but supported by contributions from the recipient and/or third parties. Cost share items may include but are not limited to matching funds, faculty effort, financial support for project activities, and other contributions of university resources and services. Cost share may be mandatory or voluntary.
Mandatory Cost Sharing
Contribution required by the sponsor as a condition of receiving an award. Principal Page 3 of 5 investigators must include the total amount of the cost share commitment in the proposal budget.
Principal Investigator (PI)
Lead researcher on a sponsored project. Learn more about PI/PD eligibility here.
Third-party Cost Sharing
Contribution provided by entities outside of Georgia Tech.
Voluntary Committed Cost Sharing
Contribution that is not required by the sponsor but included in the proposal budget, creating a binding commitment equal to that of mandatory cost share. Voluntary Committed Cost Share is often prohibited by sponsors and is rarely appropriate. An example of permitted voluntary committed cost share is where it is allowed by the sponsor and listed as a review criterion.
Voluntary Uncommitted Cost Sharing and Other Support
Faculty or senior researcher effort that is over and above that which is committed and budgeted for in a sponsored agreement and unquantified descriptions of cost sharing in sections of the proposal other than the budget or budget justification, such as Facilities, Equipment and Other Resources or Other Support.
All Cost Sharing
Documentation
Approvals for cost sharing of any kind are documented in Institute-level systems such as GT-TRACS and eRouting to ensure clarity and accessibility for all stakeholders.
Principal Investigator
Obtains approval prior to proposal submission from units that are contributing the funds. Learn more about PI/PD eligibility here.
Office of the Executive Vice President for Research Approves all cost share at the institute level and voluntary committed cost share from any unit.
Office of Sponsored Programs
Confirms that all necessary cost share documentation is in place at the proposal stage.
Associate Deans for Research
Facilitate cost share conversations and processes at the college level.
Units
Appoint an appropriate approver with financial oversight for all cost share requests.
Approver
Ensures that adequate funding exists to support the cost share request and is authorized by the unit to commit the funds. This person is identified within GT-TRACS.
If a PI submits a proposal without obtaining approval for committed cost share, the Institute may be forced to decline the award. After a project is awarded, consequences for non-compliance with cost share commitments are typically determined by the sponsor but may include Georgia Tech or sponsor termination or freeze on the account and may result in disciplinary action by the Institute where appropriate.