Can investigator time be counted toward the cost sharing match?
Yes, but an investigator’s time counted toward the match has to be time compensated by the institution (or another nonFederal source of support). It cannot be time compensated under other Federally funded research grants, for example. Both direct and indirect cost for investigator time can be used toward the match. An authoritative statement on the nature of costs eligible to be applied to the cost sharing requirement can be found in 45 CFR 74.23 at http://www.access.gpo.gov/nara/cfr/waisidx_99/45cfr74_99.html.
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