1. PURPOSE

To ensure compliance with federal costing and cost-sharing requirements as set forth in the OMB Uniform Guidance. This policy establishes procedures for recording cost share expenditures in the university’s accounting and effort certification systems for sponsored projects.

The University of Tennessee at Martin supports the Fiscal Policy on Sponsored Projects – Cost Sharing and does not have additional policies and procedures. UT System policies for Sponsored Projects – Cost Sharing can be found at https://policy.tennessee.edu/wpcontent/uploads/policytech/system-wide/fi/FI0210-Sponsored-Projects-Cost-Sharing.pdf