UNH encourages charging the sponsor for all allowable costs, both direct and F&A costs. Therefore, UNH generally discourages cost sharing because of the adverse impact on UNH’s F&A rate and the administrative burden to the PI/PD to document cost sharing.

However, UNH may agree to cost sharing when it is mandated by the sponsor or in other limited situations. In such cases, the specific budget items proposed for cost sharing must be

1. Necessary and reasonable for proper and efficient accomplishment of program objectives, and
2. Allowable under the applicable cost principles and specific program guidelines.

For types of cost sharing sources and additional information, review UNH's Cost Sharing Policies and Cost Sharing Procedures.

PIs/PDs must complete the cost sharing form, and obtain approval from the RC unit head prior to proposal submission to OSR.

Prior to submitting a proposal to a prospective sponsor, the PI’s/PD’s OSR GCA* will review each potential cost sharing request, and determine whether it conforms to sponsor requirements and UNH policy.

*In EOS, the BSC conducts this review.