Cost Sharing or matching involves the university or a third party contributing towards the financial needs of the project. If not required cost sharing is discouraged. Cash cost share or match is when the university must expend monies in order to provide the cost share or match. If a third party gives the university cash in the form of an award for the cost share or match it is also considered cash cost share. In kind cost share is that in which the university does not expend cash to meet the commitment. An example is when a company contributes an employee or supplies to the project.
If the cost share is required by the sponsor it is considered mandatory cost share and the university must meet the requirement. If cost share is not required by the sponsor but is committed in the budget or narrative it becomes mandatory and is referred to as committed voluntary cost share and also must be met. Voluntary committed cost share is discouraged.
Because the mandatory and committed cost share or match become part of the project cost and will require university funds, the source of funds must be provided to ORA and must be agreed to in writing by the individual responsible for the commitment. This documentation is for internal UMD purposes as once awarded all cost share and match must be tracked and reported to the sponsor. Cost share speed types will be required in order to track cost share post award.
In providing documentation to UMD, a complete description of the type and need for the cost shared item is required along with the estimated cost. If more than one source is to be used for cost sharing, it should be clear which items of cost share are to be covered by each source. The Cost Share Approval Form must be completed and submitted with all proposals that include cost share. This form is required prior to submission of the proposal to the sponsor.
The following are acceptable as cost share at UMass Dartmouth with appropriate approval:
- Salaries, wages and benefits of personnel working on the project and the related fringe and indirects
- Project related expenditures from unrestricted university funds; purchases must meet the allowability requirements of the sponsor.
- Unrecovered indirect costs due to restrictions by the sponsor and program income may only be used as cost share if allowed by the program.
The following are typically not allowed as cost share:
- Items treated as F&A (indirect costs (e.g., administrative support, utilities, library resources, rent paid for UMass satellite campuses, etc)
- Costs paid from another sponsored project or cost shared to another sponsored project
- Unallowable costs such as alcoholic beverages and entertainment
Use of Facilities
An assessment of available university facilities may be required in the proposal. The resources that are directly applicable to the project should be described. If renovations or improvements will be required now is the time to contact facilities to determine required lead time and notification for such a project.
Investigators should deliver proposals in a "ready to go" format to minimize the possibility that changes and/or additions to the proposal may need to be made. Faculty are encouraged to liaison with SPA prior to submitting proposals for review to discuss the proposal.
All required internal documents including the proposal routing form, disclosure summary forms and institutional approval of cost sharing or matching, are also to be provided at time of proposal review.
Go back to Proposal Development Guildelines