Cost Sharing


Arkansas Tech University does not support the practice of including voluntary cost share in a proposal. The only exceptions of including this type of cost share are in instances where the project director can produce evidence from the granting agency that the voluntary cost share is a basis for competitiveness, strongly encouraged, or provide a compelling explanation, with evidence such as a case history, as to why voluntary cost share will increase the competitiveness of the proposal. An explanation that is not substantiated by evidence and/or which relies solely on the perception of the program director is not acceptable.

In accordance with 2 CFR 200.306, voluntary cost share cannot be used as a factor during the merit review of federal applications or proposals. Any federal agency must state on the solicitation if cost sharing is a requirement or not. Several agencies, such as the National Science Foundation, will reject proposals which include voluntary cost share.



If cost sharing is required by the granting agency, the program director should communicate with his or her department head and/or dean to request proper funding to meet the matching requirement. The decision on whether or not to utilize departmental or college funds will be left to the discretion of the department head and/or dean. The university Cost Sharing and Matching Authorization Form and/or the Professional Salary Cost Sharing and Matching Authorization Form must be completed and approved prior to proposal submission.

For large matching requirements that cannot be borne by the department or college, the program director may seek approval from his or her vice president for funding, but the commitment must be in writing from the appropriate vice president, or in some cases the president, before proposal submission.