Cost Sharing

Cost sharing (matching) are those costs or funds that the awarding agency requires the University to pay or contribute as a condition of the award. All cost sharing (matching) contributions must meet all of the following criteria:

  • Are verifiable from University records.
  • Are necessary and reasonable for proper and efficient accomplishment of the award’s activities.
  • Are provided for in the approved budget when required by the awarding agency.

In addition to the criteria listed above, cost sharing or matching contributions for Federal awards must also meet the following criteria:

  • Are not included as contributions for any other Federal sponsored award.
  • Are allowable under federal regulation cost principles.
  • Are allowable under federal regulations.

Federal awarding agency approval is required, and a nonfederal awarding agency’s approval may be required, to count unrecovered indirect costs as part of cost sharing or matching.

Divisional Policies on Cost Sharing

Please check with your Dean’s/Directors offices for divisional requirements.