Cost Sharing and Matching

Cost sharing and matching represent the portion of the project costs which are not borne by the federal sponsoring agency.

Cost sharing defined: 
Cost sharing represents a contribution of non-federal university funds that are applied to any allowable costs of the project.

The university-funded salaries of faculty and other employees directly engaged in the project, together with related employee benefits and indirect costs, constitute the most appropriate contribution to federal research projects.

Matching defined:
Matching represents the portion of project costs borne by another sponsoring agency (non-federal). Federal funding is usually contingent upon receiving outside agency support for the project.

Costs financed by departmental budgets or any other non-federal fund source may be claimed as a contribution, if they are directly identifiable with the applicable federal research project and are contributed during the performance period of the grant or contract.

Costs meeting all of the above criteria are allowable as university cost sharing contribution or matching under federal research grants and contracts provided they:

  1. qualify as allowable costs under the provisions of OMB CIRCULAR A-21
  2. do not duplicate the type of costs included in the university's indirect cost rate; and 
  3. have not been charged to any other federal contract or grant. 

Departmental administration expenses (e.g. Secretaries, clerks, supplies) generally would not qualify for cost sharing since these expenses normally benefit jointly all activities and objectives in the department and are, therefore, included as costs in the determination of the indirect cost rate.

For further information, please review the following files:

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