Types of Cost Sharing
Contributed effort is the most common type of cost sharing. It is committing state or locally funded effort (salary, wages, and ERE) to a sponsored project. Contributed effort represents the percentage of the personnel time committed to a sponsored project. Documentation of effort is the percentage of the total time worked, not hours worked. Working more than 40 hours per week will not increase the effort above 100 percent.
When a sponsor limits recovery of full facilities & administrative costs, the foregone recovery may be budgeted in the proposal as cost sharing unless explicitly prohibited by sponsor guidelines.
OTHER DIRECT PROJECT COSTS
Technical Services, ERE, travel, lab supplies, tuition, services and other direct costs may be cost shared when reasonable, allowable, and allocable under 2 CFR 200 (Uniform Guidance) and sponsor regulations.
THIRD PARTY COST SHARING
Time and effort, goods, services, and the associated third party F&A. Caution: if the third party defaults on the commitment, then the Principal Investigator will be responsible for meeting the cost sharing obligation.
|Investigator Incentive Distributions (IIA)||A percentage of the Facilities and Administrative (F&A) costs recovered from sponsors that is returned to the Investigator(s) on the project in support of their research and to develop additional research opportunities. For additional information about IIA, please see Investigator Incentive Distributions (IIA).|
|Local Accounts||Other discretionary funds which may or may not have derived from investment income and/or department sales and services.|
|Program Income Accounts||Income earned by ASU that is directly generated by a supported activity or earned as a result of the award. For additional information about Program Income Accounts, please see the Topical Guide.|
|Research Incentive Distributions (RID)||A percentage of the Facilities & Administrative costs recovered from sponsors by ASU that is returned to the responsible college and Provost-approved ABOR centers as an incentive to do research. For additional information about RID, please see the Research Incentive Distributions (RID).|
|State Accounts||State appropriations to ASU for general operating expenses, including salary and wages plus associated ERE (fringe benefits).|
|Technology and Research Initiative (TRIF) Funds||Funds that further the direct costs of research, access to education, and other programs.|
|Third Party Contributions||Time and effort, goods, services, and the associated third party F&A. Third parties are organizations/individuals such as subrecipients, industry partners, and volunteers.|