Georgia Tech provides three distinct types of financial support for sponsored projects: cost share, institutional support, and waiving of F&A (Facilities and Administrative) cost reimbursement. Our ability to provide this support is dependent on multiple factors including:

  • Sponsor requirements
  • Availability of funds
  • Consistency with internal policies and procedures
  • Potential for precedence-setting decisions
  • Individual project details

As a public institution we are required to be vigilant stewards of state funds. Because any support we provide to a sponsored project is a subsidy of the sponsor’s work using state funds, we must vet requests thoroughly and retain detailed documentation of our processes around each decision. While Georgia Tech strives for consistency in addressing all support requests, because approvals are contingent on availability of funding and other external factors, researchers should not view any past approvals as precedent. 

Two types of support; cost share and institutional support, are detailed below. The third, waiving of F&A costs (often referred to as overhead or indirect costs) is detailed here.

Review Georgia Tech's policy on cost sharing.

All cost share and institutional support should be documented in GT-TRACS.  In addition to GT-TRACS being the approval and tracking mechanism, it is a shared document library for historical reference. 

Definitions

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Cost Share

The contribution of institutional funds or resources toward a sponsored project, as outlined in a proposal and reported to the sponsor throughout the life of the project. Cost share is typically spent at the same rate as the sponsor’s budget. 

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Institutional Support

The contribution of institutional funds or resources toward a sponsored project and/or toward initiatives led by a PI. Institutional support is used towards sponsored research activities; however, it is not documented in the proposed budget and is not reported to the sponsor.

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New Investigator Support

One type of institutional support, provided to junior faculty who receive one or more federal new investigator awards such as NSF CAREER, ONR Young Investigator Award, or DARPA YFA.

 

Criteria For Cost Share or Institutional Support Approvals

Cost Share: 2 CFR (Code of Federal Regulations) 200, often referred to as the Uniform Requirements, dictates that unless cost share is mandatory, it may not be used as criteria by a federal agency for proposal review. To provide fair and equitable support to all units, the Office of the Executive Vice President for Research will therefore typically provide cost share only:

  • When it is mandated by the sponsor as a required element of a proposal and
  • When the initiative is a demonstrated priority of the schools and colleges

In some instances, federal agencies publish requests for proposals that do not require cost sharing but allow it voluntarily. When voluntary cost share is listed as a component of the sponsor’s review criteria, colleges and schools may choose to commit their funds to cost share, if the terms are compliant with the Uniform Requirements and approved by OSP. Voluntary cost share is the only type of cost share that must always be approved by the EVPR office, even if they are not contributing.

Institutional Support: In an effort to provide fair and equitable support to all units, the Office of the Executive Vice President for Research will typically provide institutional support only:

  • When the initiative is a demonstrated priority of the schools and colleges or
  • When a PI qualifies for New Investigator Support.
External Cost Share Defined

External Cost Share: Funds to be provided by entities outside of Georgia Tech, typically referred to as third-party cost sharing, must be supported at the proposal stage by written documentation included in GT-TRACS from the outside entity indicating the commitment to provide cost sharing and the value of the resources committed. The unit originating the proposal will be responsible for addressing and, if necessary, fulfilling any external commitments should there be any deficit in what is ultimately provided by the third party.

Reporting Cost Share and Institutional Support Expenditures

Upon receipt of a sponsored award, OSP obtains a project account number and a cost sharing account number from either Grants & Contracts Accounting or GTRI Accounting, as appropriate. This process opens chargeable accounts for the PD/PI and the responsible unit to use during the project. The project and cost sharing account budgets, provided by OSP to the appropriate accounting office, will be valued at the funded amount of the sponsored award and at the associated amount of committed cost sharing, respectively. It is the responsibility of the PD/PI or the unit business officer to work with appropriate personnel in the Dean’s Office or the Office of the Executive Vice President of Research to request allocations of committed cost sharing or institutional support funds from that authority's sources.

It is important that the PD/PI and their unit business officer identify appropriate charges to be applied against cost sharing accounts as incurred throughout the life of a sponsored project. Certain expenses, such as salary, must be applied within the fiscal year incurred and all cost share expenses must be applied before the end of the project period. All required cost sharing obligations must be met and properly documented in the Institute accounting system before the project accounts can be financially closed out. Failure to meet cost sharing commitments will normally result in a return of at least a portion of the sponsored funds and the resulting deficit must be covered by the unit(s) responsible for the project.

 

How Does a PI Request Support?

  • PIs who are brand new to cost share discussions, should initiate a general conversation with their college’s Associate Dean for Research (ADR) early in the proposal process.
  • PIs who are leading large, collaborative proposals, may refer to Institutional Support Guidance for PIs Leading Major Center Efforts.
  • For specific projects, the PI initiates the request in conversation with the college ADR. The ADR runs the high-level cost share process and serves as the main point of contact for all stakeholders.  
    • In some circumstances, and in partnership with the Office of the Vice President for Interdisciplinary Resources (VPIR), an Interdisciplinary Research Initiative (IRI) director may lead instead of the ADR.  
  • ADRs know what resources may be available. PIs should use this knowledge to make a stronger proposal and request support.
  • The ADR discusses the opportunity and advocates for resources with other units (including the EVPR) and will approve in GT-TRACS. 
How is the cost share request documented and formally submitted?

The PI (or delegate) breaks down the cost share request on the Cost Share and Institutional Support Form. The EVPR’s office does not require signatures on the form itself, though local units might. 

The financial administrator of the lead PI uploads the following information into GT-TRACS, in the attachment section, in support of the cost share request:

Note that while fringe, F&A cost and tuition should be included on the Cost Share and Institutional Support Form, these items should be deducted from the totals ultimately entered on the “Commitments” tab in GT-TRACS, as they are not hard cash commitments for any unit. The Cost Share and Institutional Support Form includes a 'commitments tab' to help identify these hard costs.  However, because these costs must be paid at an institute level, they will be reported to the sponsor.

  • All involved units approve their commitments in GT-TRACS.
  • OSP submits the proposal.
  • The PI’s financial manager requests the funds if/when the proposal results in a sponsored award.
  • Awards that include cost share are tracked in the Grants and Contracts Accounting system and are reported to the sponsor.
What documentation is required for an institutional support request?

The PI (or delegate) breaks down the institutional support request on the Cost Share and Institutional Support Form  - specifying this is Institutional Support, not a cost share request, in the drop down selection. The EVPR’s office does not require signatures on the form itself, though local units might.

The financial administrator of the lead PI creates a GT-TRACS package, using the Other package type, and the Institutional Support subtype. The package must include the following attachments:

Note that while fringe, F&A cost and tuition should be included on the Cost Share and Institutional Support Form, these items should be deducted from the totals ultimately entered on the “Commitments” tab in GT-TRACS, as they are not hard cash commitments for any unit. The Cost Share and Institutional Support Form includes a 'commitments tab' to help identify these hard costs.  However, because these costs must be paid at an institute level, they will be reported to the sponsor.

  • All involved units approve their commitments in GT-TRACS.
  • OSP submits the proposal.
  • The PI’s financial manager requests the funds if/when the proposal results in a sponsored award.

New Investigator Support

Junior faculty who receive a federal new investigator award such as NSF CAREER, ONR Young Investigator Award, or DARPA YFA may receive up to $20,000 from Georgia Tech in support of their research. This support falls into the category of Institutional Support and is therefore not documented for the sponsor as cost share.   

New investigator support must be requested as Institutional Support in GT-TRACS at the time of proposal submission. The request will be approved pending receipt of the new investigator award.  These funds can be used to support project costs in any budget category but must be spent during the period of performance of the new investigator award.  

As this program is a special recognition program for Georgia Tech faculty achieving this important career milestone, junior faculty who receive a new investigator award elsewhere and transfer it into Georgia Tech are not eligible to receive this support for the transferred award. 

Please note, $20,000 is the maximum for an individual investigator; Georgia Tech provides this support only once, regardless of the number of such awards received. 

How does a PI request New Investigator Support?
  • The PI does not need to engage in the same type of conversations that they would for other types of institutional support. The EVPR’s office will provide $20,000 in funds for junior faculty who receive a federal new investigator award such as NSF CAREER, ONR Young Investigator Award, or DARPA YFA.
  • New investigator support must be requested as Institutional Support in GT-TRACS at the time of proposal submission. The request will be approved pending receipt of the new investigator award.
  • If the PI has any questions as to the eligibility of a proposal for new investigator support, they should contact the EVPR office at AVP-ROI@gatech.edu.
What documentation is required for a new investigator support request?

The PI (or delegate) breaks down the request on the Cost Share and Institutional Support Form - specifying this is an Institutional Support request, not a cost share in the drop-down selection. The EVPR’s office does not require signatures on the form itself, though local units might. 

The financial administrator of the lead PI creates a GT-TRACS package, using the Cost Share package type, and the Institutional Support subtype. The package must include the following attachments:

Note that while institute-level costs such as fringe, F&A reimbursement and tuition should be included on the Cost Share and Institutional Support Form, these items should be deducted from the totals ultimately entered on the “Commitments” tab in GT-TRACS, as they are not hard cash commitments for any unit. The Cost Share and Institutional Support Form includes a 'commitments tab' to help identify these hard costs.  

  • All involved units approve their commitments in GT-TRACS.
  • OSP submits the proposal.
  • The PI’s financial manager requests the funds if/when the proposal results in a sponsored award.