Documenting Cost Share and Cash Match

  • allowable allocable and reasonableCost sharing or matching means that portion of project or program costs not borne by the sponsor.
  • Cost sharing is used to describe a commitment of any size. Even very small commitments (down to 1 percent of project costs) are described as cost sharing. 
  • Use of the term "matching" generally describes a larger commitment. Matching is often referred to as a dollar-for-dollar, 2-for-1, or 3-for-1 match of non-federal funds to sponsor funds. 
  • If your project includes cost share, the costs that are counted as cost share must meet the same criteria as direct costs: allowable, allocable, and reasonable. Special Funds Accounting will provide documents for cost share certification as required by the award agreement.


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