College of Agriculture and Life Sciences
Instructions for CALS Worksheet for Cost Sharing or Matching

Prepared by CALS Administrative Services (rev. 01/03)

Cost sharing or matching refers to that portion of project or program costs not borne by the sponsor. For further information on cost sharing, please consult the Handbook for Principal Investigators on the Sponsored Projects web site at http://www.sps.arizona.edu/handbook/ .

Neither cost sharing nor matching should be volunteered. However, if cost sharing is required by the sponsor, the University generally meets such requirements by contributing direct labor (salaries/wages) and associated fringe benefits, plus indirect costs. For projects awarded at less than the full indirect cost rate, Sponsored Projects recommends that you include the difference between the full rate and the actual indirect cost rate on the project as cost sharing, provided the sponsor allows it. Meeting cost sharing requirements by contributing supplies, equipment, or travel is discouraged because the documentation required for audit purposes is cumbersome and often overlooked. Likewise, contributions from non-University cooperators are discouraged as cost sharing because they can be difficult to quantify and/or document for audit purposes.

The "CALS Worksheet for Cost Sharing or Matching" is available on the CALS Administrative Services web site at http://ag.arizona.edu/aas/home/costshar.pdf

COST SHARING/MATCHING--PERSONAL SERVICES. In this section of the form, provide information for all the individuals who will be contributing effort to the project. Please note that salaries and benefits currently paid from federal funds cannot be used to cost share on a federal grant.

It is the responsibility of the PI to ensure that all persons whose time is used as cost share are aware of their commitment and that their time directly benefits the project.

COST SHARING/MATCHING--OTHER DIRECT COSTS. Cost sharing in this category is discouraged. However, if you decide to use expenses in this category as cost sharing, it is the Principal Investigator's responsibility to maintain auditable records of cost sharing expenses (copies of expenditure documents with backup paperwork and FRS reports) for 5 years beyond the termination date of the project. For each proposed matching expenditure, identify the cost category (operations, travel, capital), the specific nature of the expense, the account number from which funds will be expended, and the dollar amount.

COST SHARING/MATCHING--INDIRECT COST. When the sponsor pays less than the University's full indirect cost rate, the difference between the full rate and the rate they actually pay can be included as part of the University's contribution toward cost sharing, unless the sponsor specifically prohibits it. Fill in this section of the worksheet to calculate the amount of cost sharing allowable from indirect costs.

NON UofA COST SHARING/MATCHING. If a third party contributor (a non-University entity) is going to provide all or part of the cost sharing, fill in the amount in this section of the form, and attach a signed statement from the third party contributor which outlines the specific items or services to be provided. This kind of cost sharing is discouraged as noted above. If used, however, The Principal Investigator is responsible for maintaining documentation of the contributions, even though they come from another party.

The Principal Investigator must sign the cost sharing/matching worksheet, acknowledging his/her responsibility to verify and maintain records of cost sharing expenses. PI signature may not be delegated.

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