Where can I find a really good detailed explanation of cost sharing? Is the requirement for cost sharing and the amount required always established by the sponsor?
There are two terms, “matching” and “cost sharing,” that are often used interchangeably. “Cost Sharing/matching” is used when the sponsor has specified a particular dollar to dollar (or ratio) requirement which is to be supplied from non-federal sources in order to receive the federal (or sponsor) funding, i.e., the sponsor has essentially established what the applicant will share. “Cost sharing/matching” therefore refers to any portion of the project’s costs not borne by the sponsor. For Clemson University’s purposes, all cost sharing is accomplished either as a cash outlay (an expenditure) or as waived F&A costs. Existing University resources (space, equipment, supplies on hand, etc.) are not allowable as cost sharing.
