Cost sharing occurs when an applicant contributes resources to a sponsored project beyond the amount funded by the sponsor – also known as matching or in-kind contributions. Any cost share committed to a sponsored project must be documented internally and reported to the sponsor.
Mandatory cost share occurs when a sponsor requires cost share from an applicant. The specific requirements will be detailed in the proposal guidelines.
Voluntary committed cost share is cost sharing that is not required by law, statute or regulation, nor written in the application guidelines, but is offered by the applicant in a proposal.
Under the Federal Uniform Guidance funding agencies are prohibited from considering voluntary committed cost sharing in the merit review process; therefore, offering it in a proposal will not increase the likelihood of an award. WKU discourages the inclusion of voluntary committed cost share.
If a sponsor requires mandatory cost share, a Principal Investigator should seek commitments from his/her department and/or college prior to submitting a request for cost share funds through the Office of Sponsored Programs. Types of cost share from the department/college may include reassigned time (a portion of an individual’s effort will be reassigned to the sponsored project); contributions of materials and supplies; travel costs; and any other allowable and allocable costs permitted by the sponsor.
If additional funds are needed after obtaining commitments from the department and/or college level, please complete the following request form. Please contact proposal.development@wku.edu with any questions regarding this form.
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