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Matching, Cost Sharing and In-kind

Learn about matching, cost sharing, and in-kind contributions in the Office of Sponsored Programs. Understand mandatory and voluntary cost sharing, criteria for cost sharing, and approved categories for matching. Get approval for matching proposals and ensure a reasonable level of matching to avoid burdening institutional resources.

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Matching, Cost Sharing and In-kind

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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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