Funds from one grant cannot be used as cost-sharing on another. There are various ways to indicate portions of a project's costs to be shared by the institution. This may include:

• The value of faculty and staff salary and fringe benefits if not reimbursed by the sponsor
  
• Cash contributions (funds committed from specific accounts, either departmental, college or institutional)
  
• The use of university space dedicated to the project at $11.22 per square foot for any type of space (new rate posted 9/14/2005 -- from the 2006-8 Budget Request Guidelines of the Commonwealth of Kentucky, as issued by the Legislative Research Committee)
  

All budgets (including pre-proposal budgets) indicating cost-sharing are subject to institutional approval prior to submission of the proposal (or pre-proposal).

Tips for completing the sign-off sheet

All index numbers, corresponding account codes and amounts by year(s) must be placed on the cost-sharing table of the sign-off sheet, and columns should be totaled. If applicable, indirect cost sharing and in-kind cost sharing should be added and included in the total. Explanations of in-kind cost sharing should be placed in the comments section of the sign-off sheet.