UNH encourages charging the sponsor for all allowable costs associated with a sponsored program including direct costs and the associated F&A costs necessary to complete the objectives of the sponsored program. Normally, UNH will agree to share project costs only when mandated by the sponsor. Prior to submitting a proposal to a prospective sponsor, UNH formally reviews each offer of cost sharing and determines whether or not to approve the offer. To be included as cost sharing, proposed costs must be (1) necessary and reasonable for proper and efficient accomplishment of program objectives, (2) allowable under the applicable cost principles, and (3) included in the proposal approved by the sponsor.

In accordance with OMB Circular A-21 and OMB Circular A-110, possible UNH cost sharing sources are as follows:

• Expenses funded from UNH general and education accounts, which are not included as cost sharing for any other federally- sponsored program at UNH;
• Expenses funded from non-federal sponsored accounts, which are not included as cost sharing for any other federally sponsored program at UNH;
• Program income related to the particular sponsored program when approved in advance by the sponsor;
• Difference between the appropriate federally-negotiated F&A rate and the sponsor-allowed F&A rate (also called “unrecovered F&A”), when the sponsor will allow;
  • Waived F&A amounts, subject to approval by the UNH VPR;
  • Federally-sponsored awards where authorized by federal statute; and
  • Cash and in-kind contributions from sources external to UNH including volunteer services by professional and technical personnel, consultants, and other skilled and unskilled labor; and donated supplies and equipment. These contributions may not be included as contributions for any other federally sponsored program at UNH. Values for contributions of services and property must be established according to the sponsor's applicable cost principles and administrative requirements.