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.
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:
- 5% of faculty time documented on FEC reports
- A large piece of equipment purchased with state funds
- New space paid with state funds
The department will not provide cash match unless required.
- Possible exceptions include competitive prestige awards matched by COE such as PECASE, Young Investigator Program, ERC, STC, Major University Research Initiative, Murdock Foundation, GAANN.
- PIs may use RCR, startup, and gift funds for matching.
- Course release will be treated as a cash match at the value of replacement.
- Department will not be sole source. PIs must show proportionate share from other sources such as self, COE, provost, gifts.
- When in kind cost sharing or cash match is required, the PI should bring the BAA relevant portions to the program manager for review.
- Program manager will submit request and documentation to associate chair for research and the department administrator for review and approval.
- Deadline: 1 month prior to OSP submission.