Operations > Fiscal

Guidelines for In Kind Cost Sharing and Cash Match

In Kind Cost Sharing

EE will follow the Cost Sharing Policy set forth in Grants Information Memorandum 21:

University policy is to provide cost sharing only when required by agency guidelines, delineated in specific program announcements or necessary due to the competitive nature of the proposal (i.e., considered as part of the proposal evaluation process). Cost sharing from departmental or school resources redirects funds from instruction or other activities to sponsored agreements.

Allowability:
Administrative salaries and office supplies are generally unallowable as direct costs; therefore, they are not appropriate for cost sharing (see GIM 23 for further details). Usually, it is unacceptable to claim a portion of the salary of secretarial, administrative, or shop personnel as cost sharing since such services are ordinarily included under departmental administration in the University's indirect cost rates. Other costs that cannot be used as cost sharing are expenses that have been used as cost sharing on other federally sponsored projects, or costs that are unallowable as direct costs on the sponsored project.

Cost sharing must directly benefit the grant and must be required by the sponsor.

Allowable In Kind Cost Sharing examples:

Cash Match

The department will not provide cash match unless required.

Procedures

Resources

Grants Information Memorandum 21
Grants Information Memorandum 23
Guidelines for COE matching funds

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