At the time of award, the OSR GCA establishes a cost sharing account in the USNH accounting system for those items that will be cost shared by UNH funds. It is the PI’s/PD/s responsibility to work with the BSC to fund the cost sharing account initially and regularly throughout the award project period. See UNH’s Cost Sharing policy.

Some sponsors require direct project funds and cost sharing funds to be spent at the same rate. In such cases, prompt cost sharing documentation is critical for project expense reimbursement to UNH. The PI/PD is responsible for ensuring that the BSC documents the cost sharing, per the sponsor’s schedule.

In order for a cost shared expense to be allowable, it must conform to the same allowability, allocabililty, and reasonableness tests for expenses charged directly to the sponsored award. Expenses used for cost sharing purposes on one project may not be used to meet the cost sharing requirements of any other federally sponsored program at UNH.

For third party or in-kind cost sharing, it is the PI’s/PD’s responsibility to ensure that the entities that agreed to cost share, document all cost sharing regularly throughout the award project period, and provide the documentation to UNH in a timely manner. Use the Third Party Documentation form prepared by OSR.