Financial Services
Policies and Procedures - Contracts and Grants
Appendix 3 - Cost Sharing/Matching Brief
Cost Sharing Summary Information
What is cost sharing?
Cost sharing or matching is the portion of a project or program’s expenses
that are not paid by the sponsor. It can either be imposed by a sponsor as
a condition of its research or training support (madatory cost sharing) or
it can be volunteered on the part of the university to demonstrate its commitment
to the project (voluntary cost sharing).
At UNCG, the Office of Contracts & Grants tracks all cost sharing commitments in order to report them to the sponsor or maintain them in the grant files.
Why does this award include cost sharing?
Either: Because your proposal included cost sharing with a specific dollar
amount attached to it. If cost sharing is included in a proposal that is
awarded, the cost sharing becomes a required financial commitment on the
part of the University, even if the sponsor does not require it to be reported
in financial reports.
Or: Because cost sharing of either a specific dollar amount or of a percentage
of the award is a requirement of the sponsor, regardless of costs detailed
in the proposal budget.
Why am I receiving this information?
The Principal Investigator (PI) of an award is the one ultimately responsible
for ensuring that all cost sharing commitments are met and that all necessary
documentation is provided to Contracts and Grants. The details of the cost
sharing requirements for this award are included in the “Cost Sharing
Summary for PI” Excel document.
What are the common forms of cost sharing and what are the forms to fill out
for each?
Federal regulations for cost sharing require salary certifications for individuals
working on the project and unique identification of any non-salary contributions.
- Salary costs, the percentage of effort of faculty and staff contributed to project , that are funded by a source other than the sponsor, normally the regular university budget. A Cost Sharing Salary Certification form is used to confirm the percentage of effort on a monthly or semester basis.
- Non-salary costs, such as travel, advertising, printing, contracted services, scientific supplies or equipment, which were necessary for the implementation of the project but were not a part of the sponsor’s award. A Cost Sharing Non-Salary Certification form, along with appropriate backup documentation, is used to confirm these costs.
- Unrecovered indirect costs for the grant – that is, the amount of IDC the University may charge, but that was not included as a part of the award. The sponsor must approve this cost sharing. These costs are calculated by Contracts & Grants, not by the PI, so there is no form to fill out.
What additional compliance information must I know?
1) All cost sharing expenses must occur during the period of the award.
2) All cost sharing expenses are subject to the same sponsor guidelines and
regulations as the award expenses. (For example, if the sponsor would not allow
alcohol as an expense, you could not cost share two cases of wine.)
3) Cost sharing commitments for one project cannot be included in the cost
sharing for another project.
4) Cost sharing commitments for one federal grant may not be met by another
federal grant.
5) Untimely submission of cost sharing documentation to Contracts & Grants
may lead to inability to meet cost sharing requirements by the project end
date.