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Cost sharing and matching

The portion of project cost you cover yourself. US notices state THAT a match is required far more often than how much.

Cost sharing is the portion of the project cost that does not come from the federal award. American notices state THAT a match is required far more often than they state how much, which is why Bemzu records the requirement as a flag rather than as a rate. Inventing a percentage the agency did not publish would be the single most misleading number in a fit assessment.

Mandatory cost sharing exists only where a statute or regulation requires it. Where it is not required, agencies are generally prohibited from considering voluntary cost sharing during merit review, so offering money you were not asked for does not buy you points, and can complicate your award without improving your chances.

Whatever you commit becomes auditable. Committed cost sharing must be documented, verifiable from your records, allowable under the same cost principles as the federal share, and not counted towards any other federal award. A promise made casually in a proposal narrative becomes a tracked obligation for the life of the project.

In-kind contributions can count where the notice allows them (donated time, equipment use, facilities) but they must be valued by defensible methods and evidenced. Valuing a volunteer's time at what you wish it were worth is a finding waiting to happen.

For a foreign applicant the practical question is whether the match can come from your own national funding. Often it can, but the two funders' rules must both permit it, and neither may reimburse the same cost. Establish that in writing before committing.

Related terms

Co-financing The part of the project cost you must cover yourself, from your own resources.
Uniform Guidance (2 CFR 200) The single rulebook for US federal awards: what costs are allowable, how procurement must work, when an audit is required.
Indirect cost rate (F&A) The percentage you may charge for overheads, negotiated with a federal agency, or taken as a flat 10% if you have never negotiated one.

Also mentioned under In-kind contribution, 委託費 and 補助金 (commissioned expense vs subsidy), 민간부담금 (private contribution).

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