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Campus Administrative Training Series / Bloomington Financial and Administrative Resource Page
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Contract and Grant Accounts - BC*

Cost Share 

Activity: Cost Share
Financial Policy: N/A
Related Policies: N/A
Additional Forms: N/A

Things to Know:

  • There has been a renewed emphasis placed on cost sharing and its administration by the Federal government. As a result, the university established procedures for pertain accounting for cost share have changed. The following are Policies and Important Notices to cost sharing. Please see documents at the following locations: Cost Share on Sponsored Projects and Accounting for Cost Share.
  • Congress has legislatively mandated a provision for the limitation of salary. Commonly known as the NIH Salary Cap, this limitation restricts the amount of direct salary of an individual charged against an NIH grant or cooperative agreement (referred to here as a grant) or applicable contract to Executive Level II of the Federal Executive Pay scale. Effective January 12, 2012, the Executive Level II salary level increased to $181,500. Any faculty or staff paid from an NIH grant are subject to this limitation and any salary or wages which exceeds the cap must be cost shared. See Research policy National Institutes of Health (NIH) Salary Limitation SPA-11-008.
  • See NIH Salary Limitaion notice for more details on the Salary Cap.

For more information please contact Bethany Wuensch, bedavis@iu.edu.

*BC - Budget Construction