Matching or Cost-Sharing Commitments on Externally Funded Proposals

The Office of the Provost issues guidance for evaluating any matching or cost-sharing commitments in the annual memorandum regarding the Capital Planning and Budget Process. The current guidance appears below. See also the Effort Cost Sharing Memo (PDF) and Clarification of Federal Regulations Treatment of Voluntary Effort Cost Sharing on Federal Research Projects.

All matching requirements are the responsibility of the unit unless there is an explicit request and written approval by the Center.

Where the matching funds requirement is provided by the unit’s operating budget, the request must be approved by the Dean’s Office, Provost’s Office (if the department is not part of a Division or School), or appropriate Vice President. Confirmation of this approval must be documented with University Research Administration.

Where the matching funds requirement is provided by central funds (including capital dollars) instead of unit operating funds, the Budget Office must review the proposal. This requirement includes requested support for research programs, facilities, or equipment. To include central funding as matching, the unit must secure approval from the Budget Office at least two weeks before the proposal is due. The Budget Office will provide written notification of the decision to the requestor and URA.

Questions about this policy or assistance with implementing procedures should be directed to the University Research Administration office.

Note: Required matching funds are a form of mandatory cost sharing.