Both in-kind and cash contributions by a recipient are acceptable as cost sharing when all of the following criteria are met:
- Verifiable from recipient records,
- Not included as contribution for any other federally assisted program,
- Necessary and reasonable for proper and efficient accomplishment of project or program objectives,
- Allowable as a direct cost under applicable cost principles,
- Not paid by another federal award (except as authorized by statute),
- Provided for in the approved budget when required by the federal awarding agency,
- Conform to other provisions in OMB Uniform Guidance or A-110 as applicable.
The following cannot be offered as cost sharing commitments in sponsored projects:
Documentation from the third party describing the value of the donated materials, supplies, and effort should be provided to RAS and sponsored accounting to substantiate the cost sharing claim.