Cost Sharing at Post-Award

It is the responsibility of the DLCI to monitor, track, and document cost sharing to ensure that all cost sharing commitments (mandatory and voluntary) made as a condition of the award are met, properly recorded and documented.

Documenting Cost Sharing During the Award

Review the terms of the award to understand the cost sharing commitments. During the award, monitor and document cost sharing to ensure costs are being charged appropriately. Follow instructions for documenting preferred forms of cost sharing:

When to Submit the Cost Sharing Template

Complete the Cost Sharing Template [XLSX] for RAS to maintain the Kuali Coeus award database and to ensure accuracy in SAP (view instructions). Send the template to RAS:

  • At award setup, including each fiscal year of the project
  • At the start of each fiscal year, to document the upcoming year (including updated source codes)

Before the template goes to RAS, it must be routed for approval of cost sharing from outside funding sources. 

Sponsor Reporting Requirements

In accordance with sponsor financial reporting requirements, which may be monthly or quarterly, Sponsored Accounting will report cost sharing captured in MIT cost sharing cost objects, cost sharing of subrecipients, and cost sharing for which documentation has been provided by the DLCIs. 

Copies of any cost sharing documentation prepared and submitted to the sponsor by the DLCI should be provided to Sponsored Accounting.

Rebudgeting

The cost sharing obligation requires meeting the total commitment. If rebudgeting is required:

  1. Confirm the allowability of rebudgeted items with your RAS CA
  2. Obtain approval from the sponsor. 
  3. Submit the revised Cost Sharing Template [XLSX] to RAS. If changing the cost sharing by more than 10%, this may require a revised proposal.

Updated December 22, 2025