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Clarification on New OSR Cost Share Journal Type

The Office of Sponsored Research (OSR) is providing additional guidance on the new Campus Journal Entry (JE) type called ‘OSR-COST SHARE‘.


This JE is only used to record the following types of cost share in ConnectCarolina:

  • Third Party (in-kind) cost share
  • Grant to grant cost share
  • Unrecovered overhead

All other cost share, such as salary caps, is still be recorded using the current process. This new JE type is used only to record cost share not already in ConnectCarolina.


As there is no relatable financial transaction in ConnectCarolina for the above listed categories of cost share, this JE type will be used to record it in the financial system with supporting documentation. Thus, allowing OSR to accurately report this information to the sponsor.


This JE is entered the same as any other campus journal with pre-populated fields to assist in the entry.

Key Reminders

  • Must net to zero ($0)
  • Use source 49999
  • Debit (positive) 559152 – Cost Sharing
  • Credit (negative) 559153 – Cost Sharing Offset
  • Use the same Chartfield String (fund/source/dept/project id) on both lines, except account
  • JE is routed to pre-audit for approval (ensure all appropriate supporting documentation is attached)

The Guidance document has been updated and FAQs have been added to the OSR FAQ page.

For questions concerning whether cost share is required for a project, please contact your department’s Sponsored Projects Specialist. For questions concerning cost share reporting on a specific sponsored project, please contact your department’s Sponsored Projects Accountant. For all other general inquiries concerning this communication please contact

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