It is University policy to cost-share only when it is demonstrably in its best interest to do so. Because of this policy, the University will not generally commit resources to a project unless required to do so by the sponsor. Cost-sharing can take a variety of forms: e.g., reduced F&A cost recovery rates, commitments of faculty effort, the use of University funds for additional project support, or contributions from third parties. Please note, however, that F&A costs can only be included as a cost-share on a proposal to a federal sponsor under the following circumstances:

• The agency is a member of the Federal Demonstration Partnership (refer to the online list of current members), or
• You receive prior, written approval from the agency in question.

When considering cost-sharing on a proposal, the following criteria should be kept in mind:

• Any decision to cost-share should reflect the University’s overall priorities within the functions of research and education.
• Requests for cost-sharing must be made and the commitments must be documented at the time of proposal submission.
• Cost-sharing is not a method of covering unexpected project expenses or of accommodating cuts in a proposal’s budget.
• Retroactive cost-sharing is generally not considered to be in the best interest of the University.
• Cost-sharing F&A is not an allowable approach to lowering the overall cost of the project.

A detailed discussion of cost-sharing policies and procedures may be found in Duke’s General Accounting Procedures, GAP 200.140.