Match/Cost Sharing

1. Match/Cost Sharing
G Maggie Griscavage
Retired Director
OGCA, University of Alaska Fairbanks

2. Simple Definitions
Match vs. cost-share – simple definitions (but
not all institutions embrace this)
• Match is non-agency funding that has to be
expended by the end of the award
• Cost-share is non-agency funding that is spent
at the same time as the federal award

3. Sources
• State funds (not federal pass-through!)
• Private funds
• University funds
• Donations (a.k.a. Foundation funds)
• In-kind use of equipment or property (must
have commercial equality)
Source of match/cost share has to be unique –
you cannot re-use these dollars again!

4. Documentation
For third-party match, at least every three
months because those who signed off on the
promissory note may not be available after the
length of the whole award. For internal non-
federal funds, check these as frequently as you
do your federal project award expenditures to
make sure you are actually utilizing them, and
you are using them as you said you would. Your
expenditure record will be your documentation.

5. Identification
• Format of third-party match – get it on
letterhead and must be signed by an officer of
that organization. Have them quantify the
match/cost-share in the same increments that
are reflected in the original promissory letter.
• For your internal, institutional match you will
need the same kind of unique fund identifiers
as you use for your federal funds. This ensures
you never use those dollars twice!

6. Closeout
• You are as equally responsible for reporting on
the match/cost-share as you are your federal
award. If you’ve done your due diligence
during the lifetime of the award and obtained
the third-party match at the appropriate
time(s) and kept them in the portfolio, then
end-of-award reporting won’t be difficult.
When your AOR certifies the federal funds
expended via the FFR, they will also be
certifying the match.