University of San Francisco Policy on Cost Share
Office of Contracts and Grants
Policies and Procedures Manual, November 2011
Cost sharing is defined as all contributions, including cash and third party in-kind project or program costs, which are not supported by the sponsored agency. The term “Matching Funds” refers to a specific kind of cost sharing known as “Mandatory Cost Sharing” that must be provided to be eligible for an award.
Cost sharing can take the form of:
- Time contributed by individuals employed under a continuing contract to USF;
- Funds designated for non-personnel costs (e.g., supplies, travel, contractual services and equipment purchases) from a USF account;
- Contributions of personnel time or other allowable costs from third party institutions.
Cost sharing cannot include:
- Contributions from any other federally-assisted projects or programs
- Salaries that are paid by the federal government under another grant award
- Do not conform to the applicable cost principles in Circulars A-110 or A-21
There are two types of cost sharing at the initial proposal stage:
- “Mandatory cost sharing” or “matching” is cost share that is legally required by the awarding agency as a condition of award. When cost sharing is required, the funding agency is required to specify this information in their program announcement.
- “Voluntary committed cost sharing” is not required by the awarding agency as a condition of the award. USF does not voluntarily commit cost share on grants when it is not required by the funder.
Cost sharing on grants must be identified in the Intent to Apply form completed by the faculty member. It will be reviewed by the appropriate Dean and Senior Vice Provost.
All cost sharing must be approved by the Dean and the Vice Provost for Academic Affairs before the proposal is submitted. The account number from which the cost share will be provided must be included on the Proposal Approval Form.