What is the difference between cost sharing and infrastructure support?
The difference is significant to the university. Cost sharing is a legally binding condition for accepting sponsor’s funding. In contrast, infrastructure support represents an investment in resources needed to conduct research. Cost sharing: • requires extensive documentation; • must be reported to the sponsor; • is included in the calculation of the Facilities & Administrative (F &A) rate; • is a key component in all external audits of the university; and, • if cost sharing cannot be met as required, it results in a loss of sponsor funding.