Avoiding Unintended Cost Sharing
For a statement in a proposal to be considered auditable cost sharing under OMB Uniform Guidance §200.306, it must be specified in the notice of funding opportunity and provided for in the approved budget.
When drafting and/or reviewing a proposal, it is essential to determine whether the notice of funding opportunity includes a discussion of either mandatory or voluntary cost sharing. If such a discussion is included, statements in the proposal, and particularly in the budget or justification, that may imply cost sharing should be reviewed carefully against the criteria in the funding notice to avoid unintended commitments.
In addition, even if the funding opportunity does not include a discussion of cost sharing, most federal sponsors provide specific instructions about where to include a discussion of the conditions and/or resources at MIT that will contribute to the overall success of a project. It is important to follow sponsor-specific guidance, available here, on the location of such information.