Tuition Subsidy
MIT subsidies for Graduate Student Research Assistant (RA) effort are a common form of cost sharing. The fall and spring RA tuition subsidy is charged to the Department’s RA Tuition Account 17XXXXX; the summer RA tuition subsidy is charged to the Institute’s Account 1732200. The DLCI should document the name of the student, his or her percent of effort, the period of the effort on the project, and the total amount of the subsidy provided during that period. Each year, the DLCIs must send cost sharing documentation for a graduate student RA tuition subsidy to the VPF, Sponsored Accounting, and the RAS.
Sabbatical Leave Effort
Sabbatical leave effort funded by MIT may be used as cost sharing if the effort directly benefits the sponsored project. During faculty sabbatical, MIT employee benefit cost object 1698000 will fund the salary associated with the cost-shared effort. The DLCI must fund employee benefit costs associated with the cost-shared effort. As per MIT policy: If the cost shared is required (mandated) by the funding agency, the Institute absorbs the F&A costs associated with the cost sharing. If the effort commitment is not required (voluntary), the DLCI must provide funding for F&A related to the effort commitment. The DLCI is responsible for sending cost sharing effort documentation for sabbatical leave effort to the VPF, Sponsored Accounting, and the RAS.
Vacation Accruals on Cost-shared Salaries
Vacation accrual budgeted and incurred in association with the effort of some non-faculty/non-student staff labor categories may be used as cost sharing. The DLCI, which budgets the cost-shared staff salary, must provide the source of funding for vacation accrual expense associated with the cost-shared staff salaries. If the cost shared is required (mandated) by the funding agency, the Institute absorbs the F&A costs associated with the cost sharing. If the effort commitment is not required (voluntary), the DLCI must provide funding for F&A related to the effort commitment.
Non-salary Expenses
Any explicit commitment to cost share non-salary expenses in a proposal creates a cost sharing obligation which must be separately accounted for by project. If the cost share is required (mandated) by the funding agency, the Institute absorbs the F&A costs associated with the non-salary expense. If the non-salary expense commitment is not required (voluntary), the DLCI must provide funding for F&A related to this commitment.
Unrecovered F&A Costs
Unrecovered F&A (overhead) costs may only be used as cost sharing if approved by the sponsor. At the time of proposal, the DLCI should consult with the RAS to confirm that unrecovered F&A costs are allowable cost sharing.
UROP
The UROP program rarely approves the effort of Institute-funded UROPs as cost sharing. At the time of proposal, the DLCI should call the RAS for guidance.