Cost Sharing

Cost sharing refers to the expenditure of UMB or third-party resources beyond the amount funded by the sponsor to support the scope of work defined by a sponsored (federal or non-federal) award.

The UMB Cost Sharing Policy addresses sponsor requests and requirements for cost sharing or matching. Cost sharing or matching should be offered as part of a proposal only if the sponsor requires cost sharing as a condition to receive a grant. Cost sharing should not be offered on federal contracts, corporate agreements, or other contracts.

Approval of the principal investigator's chair and dean are required for cost sharing. Enter the cost sharing in Kuali Coeus for review and approval at the time of proposal or use the Cost Sharing Commitment Form.

Cost sharing may involve “in-kind” contributions. An example is an outside vendor providing copy services and supplies for a project that requires many copies of something such as a survey.

Unrecovered indirect costs, including indirect costs on cost sharing or matching, may be included as part of cost sharing or matching only with the prior approval of the sponsor.

Cost-shared expenses, including in-kind contributions, must be verifiable from UMB's records. The cost sharing or matching funds must be supplied from a non-federal source. Cost-shared expenses are subject to the same regulations and audit requirements as the grant (for example, for a federal grant, they would be subject to the Uniform Guidance and agency regulations).

A companion Project ID to track cost sharing must be requested during award setup. The chartstring for the companion account will reflect fund 146 or 148 — Standard or Deliverable Cost Sharing.