Types of cost sharing
Contributed effort
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.
Unrecovered F&A
When a sponsor limits recovery of full facilities and 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.
Potential funding sources
Investigator incentive awards
A percentage of the facilities and administrative 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 see investigator incentive award.
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 see program income.
Research incentive distribution
A percentage of the facilities and 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 research incentive distributions.
State accounts
State appropriations to ASU for general operating expenses, including salary and wages plus associated ERE (fringe benefits).
Technology and Research Incentive 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