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                    "text": "Principal Investigator (PI): Responsible for identifying the need for any cost sharing, providing a clear justification, securing approval from their department and college for all cost-sharing commitments, ensuring the committed resources are provided, and working with administrative staff to document all contributions accurately."
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                    "text": "Department and College: Responsible for reviewing and approving cost-sharing commitments, verifying that a specific, allowable, and non-sponsored source of funds has been identified to meet the commitment, and assisting the PI with tracking and documenting contributions."
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                    "text": "Office of Research & Innovation: Responsible for reviewing all proposals to verify that cost-sharing commitments are necessary, properly documented, and have the required institutional approvals. ORI provides guidance on sponsor policies and reports cost sharing to sponsors as required."
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                    "text": "Division of Finance & Administration: Responsible for establishing separate accounts, as needed to track cost-sharing expenditures, ensuring all contributions are properly documented in KSU's financial system, and preparing official financial reports that include cost-sharing data.",
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            "text": "Allowable and Unallowable Sources of Cost Sharing",
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                    "text": "Allowable Sources: Allowable sources include unrecovered Facilities & Administrative (F&A) costs (indirect costs) when approved by the sponsor, contributed effort of KSU personnel with appropriate documentation, costs financed by non-federal cash income, and the value of third-party in-kind contributions."
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                    "text": "Unallowable Sources: Unallowable sources include costs financed by other federal awards (unless explicitly authorized by statute), costs designated as unallowable by federal cost principles, and any costs already used to meet a cost-sharing requirement on another award.",
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            "text": "All cost-sharing commitments must be documented with the same level of detail and rigor as costs charged directly to a sponsored award. This documentation is subject to review by internal and external auditors. All cost-sharing records must be retained in accordance with the record retention policies of KSU and the sponsor."
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            "text": "REFERENCES AND RELATED MATERIALS:",
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            "text": "Uniform Guidance, 2 CFR § 200.306, \"Cost sharing or matching\""
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            "text": "CONTACTS:",
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                    "text": "Subject\nGeneral Questions & Disclosures",
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                    "order": 17,
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                    "text": "Office\nSponsored Programs",
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                {
                    "id": "p3.9.3",
                    "order": 18,
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                    "text": "Telephone\n(502) 597-5837",
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                    "text": "E-mail\nDorothy.Daley@kysu.edu",
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                            "text": "Dorothy.Daley@kysu.edu",
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            "order": 21,
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            "text": "HISTORY:",
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            "id": "p3.11",
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                    "text": "Revision Type\nIssued (New Regulation)",
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                    "text": "Date of Issuance/Revision\nJune 2025",
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                    "text": "Drafter(s)/Editor(s)\nDorothy Daley and Zach Atwell",
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