- Cost Sharing, also called "matching", refers to the resources contributed or allocated by the University (including non-University resources allocated by the University) to a sponsored project over and above the support provided by the extramural sponsor of that project. Payroll expenditures on federal awards require certification of effort by the PI or designee, specifically referencing that project.
- Mandatory Cost Sharing vs. Voluntary:
- Mandatory Cost Share is when the agency requires Cost Sharing as part of the terms of the award.
- Voluntary Cost Share occurs at the discretion of the PI.
- When either is quantified in the proposal or the award, it becomes Declared or Committed Cost Sharing, and must be subsequently identified, appropriately authorized, recorded, tracked and reported back to the agency.