For guidance on maintaining continuity of research and sponsored program activities during the COVID-19 crisis, please see ORSP’s Keep Discovering page.

5.4 - Cost Sharing or Matching

Cost Sharing or Matching costs are costs of the project not paid for by the awarding agency. The method of documentation for cost sharing depends on the type of costs involved. Salary and wage cost sharing are documented through Activity Reports. Cost sharing of tuition is documented on a Verification of Tuition Waiver form (Exhibit L) provided to the PI/PD by the ORSP. When indirect costs are waived as cost sharing, the Accounting Office computes the amount to be reported. Approval of the Vice Chancellor for Research and Sponsored Programs is required on the Transmittal Sheet for waiver of any indirect costs. For cash cost sharing, a separate restricted account is established and funds are transferred into the account for the budgeted cash cost share amount. The source account should be listed on the Transmittal Sheet.