The portion of total project or program costs not borne by the sponsoring agency. Also known as matching or cost matching.

In-Kind Contributions

A non-cash contribution of goods or services, such as donated time (effort), expertise, or the use of equipment or facilities.

Mandatory Committed Cost Sharing

Cost sharing that is required by the sponsor as a condition of eligibility for an award. This requirement will be specified in the funding opportunity announcement.

Voluntary Committed Cost Sharing

Cost sharing that is not required by the sponsor but is offered in the proposal budget or budget justification. Once offered, it becomes a binding commitment upon award and must be tracked and reported.

Voluntary Uncommitted Cost Sharing

KSU-contributed effort or other resources that are over and above the amount committed as cost sharing in the proposal. This is not included in the proposal budget, is not required to be tracked, and should not be reported.

PROCESS:

General Principles

• Discouragement of Voluntary Cost Sharing: Voluntary committed cost sharing is strongly discouraged as it creates a binding financial obligation and significant administrative burden for KSU. It should only be included in a proposal after careful consideration and with the explicit approval of all responsible parties.
• Institutional Approval: All commitments of KSU resources for cost sharing must be reviewed and approved by the responsible Department Chair and/or Dean prior to proposal submission. This approval signifies that the unit has identified a permissible, non-sponsored source of funds to cover the cost-sharing commitment. Final institutional approval is granted by the Office of Research & Innovation.

Criteria for Allowable Cost Sharing

All cost-sharing contributions, whether cash or in-kind, must meet the following criteria as required by federal regulations:

• They must be verifiable from KSU's records.
• They must not be included as contributions for any other federally assisted project or program.
• They must be necessary and reasonable for the proper and efficient accomplishment of project or program objectives.
• They must be allowable under the applicable federal cost principles.
• They must be identified and described in the approved budget when required by the federal awarding agency.

Responsibilities

• 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,