Basics of Cost Sharing

Federal Cost Sharing

• Cost sharing for Federal assistance awards is described in OMB Circular A-110. What is OMB Circular A-110?
• How does OMB Circular A-110 define cost sharing? What is the difference between cost sharing and matching?
• Cost sharing may include both cash and in-kind contributions. What is the difference between cash and in-kind contributions?
• What criteria for cost sharing are specified in OMB Circular A-110, Section 23?
• Cost sharing committed to a Federal sponsor in a proposal or during award negotiation is considered to be either mandatory or voluntary cost sharing. How does MIT define mandatory and voluntary cost sharing?
• What is the voluntary uncommitted cost sharing of faculty effort?
• What guidelines does OMB Circular A-110 provide with regard to valuation of cost sharing?

MIT Policies and Recommendations

• Considerations during proposal preparation.
• Considerations after award

Last updated 6/24/02