It is the PI/PD’s responsibility to work with the Accounting Office for the mandatory documentation of cost sharing committed in the approved budget (see Section 5.4 on cost sharing procedures during proposal development). PIs/PDs should refer to the Contracts and Grants Guidelines and Policies and work closely with the Accounting Office to ensure appropriate documentation.

Systems for capturing documentation already exist for common forms of university cash and in-kind cost sharing, such as indirect costs related to UM direct costs, salaries, and fringe benefits.

For any third-party cost sharing, the PI/PD should work with the sponsor, the Accounting Office, and the ORSP to ascertain what constitutes appropriate documentation for cost sharing. The PI/PD should then inform the third-party cost sharer of the schedule and nature of the required documentation.