sharing arrangements with its international partners to leverage U.S. funds more effectively. Other tangible benefits accrue from these arrangements.
Funds for cost-sharing are either administered through CRDF or are given directly from the sponsor to the project. Typically, each partner will have project costs that are allocated either directly in the grant award to the recipient or that reflect internal administrative support costs. This practice allows the size and number of grants or other direct program costs to be projected accurately as the sum of contributions from each side. It also allows each partner to assume and control its own support costs without interference or disclosure. The partners generally do not verify the value of cost shares that they do not contribute directly, so the exact scale of support provided by partners is not measured precisely. Both the U.S. Office of Management and Budget and the U.S. National Science Foundation publish helpful, detailed guidelines on cost-sharing procedures and accounting.137
Combining the value of the funds CRDF does administer with that reported by CRDF’s partners, reveals a significant cumulative total of funds provided for cost-shares, as shown in Table 1. Almost half of the total distribution of cost-sharing arrangements is direct, host-country contributions. While a small percentage of these contributions are in-kind, most all are cash contributions that accrue to the project or grant award. The total amounts available for grantees are typically agreed in advance by CRDF and its funding partner as a matter of eligibility, not as a matter of an applicant’s review. The applicant under a grant program can be required to verify matching funds from the host institution, along side the matches from CRDF and an overall international partner.
In-kind support can also be pledged by host institutions when they provide laboratory facilities, office space, or other similar contributions that factor into whether the prospective grantee has the ability to perform as proposed. Together, these levels of support embrace most of the cost-sharing funds. In a small number of cases, CRDF is asked to administer all grant or project funds where the partner or host institution requests such assistance.
National Science Foundation (NSF), “Initial Implementation Guidance Regarding Implementation of the Revised NSF Cost Sharing Policy,” October 19, 2004; and U.S. Office of Management and Budget (OMB), “Revised Cost Principles for Educational Institutions,” Circular No. A-21, revised August 8, 2000.