On occasion, a potential sponsor will ask the applicant to cite the
University's contribution to the cost of a proposed program or
project. This is most often referred to as Cost-Sharing.
Frequently, University cost-sharing is accomplished through the
cost of faculty salaries (along with associated benefits costs and
indirect costs) that might otherwise be charged to the grant or
contract. Other means of cost-sharing are also possible. Whatever
the proposed cost to be shared or incurred by the University,
commitments should be made in consultation with one's Chair, Dean
and the Office of Grants and Sponsored Research.
"Matching" is a form of cost-sharing. Normally, when a sponsor
imposes "Matching Fund" requirements it means that the sponsor will
pay only a previously agreed upon portion of an expense. For
example, it is common in the case of instrumentation awards or
equipment grants that sponsors will issue a type of formula
matching grant. The University might be required to pay a dollar
for each dollar received toward the purchase of a specific
instrument. Sometimes the formula might be more-favorable to the
University, such as two-dollars awarded in return for each
University-dollar spent. Whatever the ratio, the University's
contribution would be considered "Matching Funds."
It is important to keep the following points in mind, on matters
relating to Cost-Sharing and Matching Funds:
- Cost-sharing should be verifiable through the University's
- Normally, cost-sharing must be accomplished during the period
of one's grant or contract - not earlier, and not later.
- In most cases, a single expense cannot be cited as cost-sharing
on more than one grant or project.
- With few exceptions, federal grants cannot be used as
cost-sharing on other federal or federal-flow-through grants and
contracts. These conditions are outlined in a document issued by
the federal government, OMB Circular A-110 (Uniform Administration
Requirements for Grants and Other Agreements with Institutions of