Special Cost Sharing Topics

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 DLC 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 DLCs must send cost sharing documentation for a graduate student RA tuition subsidy to the VPF, Sponsored Accounting, and the OSP.

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 DLC 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 DLC must provide funding for F&A related to the effort commitment. The DLC is responsible for sending cost sharing effort documentation for sabbatical leave effort to the VPF, Sponsored Accounting, and the OSP. See Cost Sharing Primer for DLC Administrators, page 8.

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 DLC, 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 DLC 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 DLC 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 DLC should consult with the OSP 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 DLC should call the OSP for guidance.