Cost-Sharing, Matching, or In-Kind contributions are the portion of a sponsored project's cost borne by SF State, and can take the form of direct or indirect costs. Cost-sharing must be verifiable, necessary, and reasonable for proper and efficient accomplishment of the project, and allowable under Federal cost principles and regulations.
Cost-sharing is limited to situations where it is an eligibility requirement for a proposal submission, or when it provides a competitive advantage (usually noted in the program description by stating that institutional support and/or cost-sharing is a review criterion). Once cost-sharing is included in a project proposal budget and/or justification, and ORSP is in receipt of a signed Notice of Cost Sharing/Matching Contribution Form, it becomes an SF State commitment and must be honored.
Federal Regulations, Policies and Guidelines
OMB Uniform Guidance, 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - For awards after Dec. 26, 2014
Cost Sharing: § 200.29; § 200.99; § 200.306
- OMB Circular A-110 - for awards before Dec. 26, 2014
- NSF Notice 124
- NSF Cost Sharing ReviewsClose overlay