Cost sharing is that portion of a project or program cost that is not reimbursed by the sponsor (whether Federal or non-Federal) to support the scope of work defined by the sponsor and as such, represents a commitment of institutional resources that would otherwise be devoted to other University purposes. Cost sharing is funded by UTD or, in some cases, a third-party resource, generally a non-federal sponsor.

The University of Texas at Dallas follows the following guideline, Cost Sharing which outlines the cost sharing guidelines for contracts and grants. This policy follows cost sharing standards as prescribed in OMB 2 CFR 200 Uniform Guidance sections 200.29, 200.99, and 200.306

These are the basic criteria to determine cost sharing on federally sponsored projects.

Related Policies and Guidance

Allowable Cost on federally funded Contracts and Grants

The University of Texas at Dallas Expenditure Policy (UTDBP3097)

OMB Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance)

OMB 2 CFR Part 220

The Cost Accounting Standards (CAS)

The Office of Sponsored Projects