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Understanding Matching and Cost Sharing in Sponsored Programs

Matching and cost sharing are essential components in grant proposals where funding agencies require a specified ratio of matching funds from grantees. Mandatory cost sharing must be tracked and documented, while voluntary cost sharing reflects project effort levels but can also become mandatory upon funding approval. All contributions must adhere to OMB Circular A-110 guidelines. Key criteria include verifiable documentation, allowable costs, and service time alignment with grant terms. Proper approval is necessary before proposal submission to avoid burdening institutional resources.

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Understanding Matching and Cost Sharing in Sponsored Programs

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  1. Matching, Cost Sharing and In-kind Office of Sponsored Programs

  2. Matching is a specific type of cost sharing or in-kind, typically used when a sponsor requires the grantee to "match" the sponsor funding according to a specified ratio. (OMB Circular A-110) Office of Sponsored Programs

  3. Office of Sponsored Programs

  4. Mandatory Cost Sharing: Mandated by the funding agency. Ex: 50/50 Match • Must be tracked and documented. • Voluntary Cost Sharing: Not required, but offeredto accurately reflect the level of effort required for the project. • Will become mandatory if funding is approved, and • then it must be tracked and documented. Office of Sponsored Programs

  5. Criteria • Must be verifiable • Memos from Dept. Head, Dean, contributing organizations • Invoices • Must be allowable under A-21 cost principles • Must be provided for in the approved budget or proposal • Cost must be incurred during the same term of the award • Must not be included as cost sharing on any other projects/programs Office of Sponsored Programs

  6. Salaries and fringe benefits • Travel • Equipment • Office/classroom space ($15 per square feet of space) • Supplies • Project costs funded by other nonfederal grants or contracts • In-kind contributions donated by third parties Office of Sponsored Programs

  7. Matching must be approved prior to submitting any matching required proposals • The Department Head • The Dean • The VPAA • The Vice President for Business & Finance • Matching must be kept at a fairly reasonable level to prevent placing a burden on institutional resources Office of Sponsored Programs

  8. Thank you for participating! Office of Sponsored Programs

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