ensuring the committed resources are provided, and working with administrative staff to document all contributions accurately.
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.
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.
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.
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.
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.
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.
Uniform Guidance, 2 CFR § 200.306, "Cost sharing or matching"
| Subject | Office | Telephone | E-mail |
|---|
| General Questions & Disclosures | Sponsored Programs | (502) 597-5837 | Dorothy.Daley@kysu.edu |
| Revision Type | Date of Issuance/Revision | Drafter(s)/Editor(s) |
|---|
| Issued (New Regulation) | June 2025 | Dorothy Daley and Zach Atwell |