Policies and Procedures
Generally, the University needs to carefully consider grants
that require cost sharing. Any cost sharing commitment must be
included on the Preliminary Grant Approval Form and in the proposed
budget. The responsible University officials must identify the
source of institutional funds and approve the cost sharing
commitment on Lesley's Preliminary Grant Approval Form. Any
committed cost sharing must be documented within the University's
financial system. It is the policy of Lesley University that cost
sharing or matching will be provided only when it is required or
encouraged in the funding opportunity announcement.
Cost sharing is defined as institutional support of a share of
the total cost of a project. An example of 50% cost sharing on a
project with a total cost of $100,000 is the institution must pay
$50,000 and the sponsor will pay $50,000 to cover the total costs
Matching is defined as sponsor required matching of funds in
support of a project. An example of a 50% match of $100,000
proposed request to a sponsor would require the institution to
match $50,000 to amount to total costs of $150,000.
CRITERIA FOR COST SHARE OR MATCH
To be acceptable for use as cost sharing or matching, an
expenditure must satisfy the following criteria:
In general, costs normally treated as direct costs on sponsored
projects may be used to meet a cost sharing or matching obligation.
Costs normally treated as indirect on sponsored projects may
A. Examples of expenditures that may be used as cost sharing or
1. Faculty, staff, or student salaries and applicable fringe
2. Laboratory supplies
B. Examples of expenditures that may not be used as cost sharing
1. Expenditures normally treated as indirect costs, such as
administrative salaries and office supplies
2. Unallowable costs, such as alcoholic beverages,
entertainment, and memberships in community organizations
SOURCES OF COST SHARE OR MATCH
Cost sharing or matching may be met from the following
OMB Circular A-21 also provides specific rules for valuation and
documentation of volunteer services, donated supplies, property
buildings, and equipment. In general, however, it is the
University's preference to avoid referring to these items as cost
share or match and characterize them instead as "available for the
use of the project at no direct cost."
COST SHARING OR MATCHING OBLIGATION
There are several points in the proposal and award process at
which the University may incur a cost sharing or matching
obligation. Cost sharing or matching may be committed in the
proposal to the sponsor for one of the following reasons: the
sponsor (or a particular program of the sponsor) requires cost
sharing or matching as a condition of applying for an award. In
both of these situations, cost sharing or matching is quantified in
the proposal budget and becomes a condition of the sponsor's award.
These instances are normally referred to as mandatory or
voluntarily committed cost sharing.
All types of cost sharing or matching obligations described
above must be documented and identifiable in the University
COST SHARE OR MATCH COMMITMENTS AT PROPOSAL
1. The project director shall secure required cost share or
match commitments early in the proposal developmental stage and
document appropriately in the proposal budget and narrative.
2. The project director shall secure written approval on the
Proposal Summary Form from the individuals responsible for the
organization code from which cost share or match is committed.
3. The department chair and dean (or equivalent supervisors in
administrative units) shall review and sign the Preliminary Grant
Approval Form to identify and approve any committed cost share or
matches, then send the form to the Provost for approval.
4. OGSP shall review the proposal to identify any committed cost
share from the University. If cost share or match is committed,
OGSP shall ensure that appropriate cost share documentation has
been included on the Preliminary Grant Approval Form, including the
organization code for the cost share or match funds and written
approval from the individual responsible for the organization
COST SHARE OR MATCH COMMITMENTS AT AWARD
1. If the award amount is less than the proposed budget, the
department's budge personnel and/or OGSP shall work with the
program director to determine whether the University has incurred a
cost sharing or matching obligation beyond what was committed in
the proposal. If additional cost share or match obligations are
incurred at the award stage, written approval shall be obtained
from the individuals responsible for the funds to be used as cost
share or match.
2. OGSP, and/or the Advancement Grants Officer and the
department's budget personnel, shall review award conditions and
ensure that required cost share or match is committed and
identified prior to acceptance of the award.
3. OGSP and/or the Advancement Grants Officer shall provide
documentation of the award and a budget that identifies sponsor
funding and cost share or match commitments to the Accountant in
the Finance Office.
COST SHARE OR MATCH DOCUMENTATION AND
1. The Accountant in the Finance Office shall establish a
companion cost sharing or matching account for all awarded projects
with committed cost share or match.
2. The Project Director shall provide accurate source
documentation for all cost sharing or matching expenses on awarded
projects to the Accountant in the Finance Office.
3. The Accountant in the Finance Office shall monitor
expenditures from the cost sharing or matching account as well as
from the grant/contract account and report cost share or match
expenditures according to the sponsor's award terms and billing
Grants and Sponsored Projects Main Page
Policies and Procedures
Office of the Provost29 Everett StreetCambridge, MA 02138(617) 349-8517