Phone: 208-885-6111
Toll-free: 88-88-UIDAHO
Fax: 208-885-9119
Student Union Building
875 Perimeter Drive MS 4264
Moscow, ID 83844-4264


Phone: 208-334-2999
Fax: 208-364-4035
322 E. Front Street
Boise, ID 83702


Coeur d'Alene

Phone: 208-667-2588
Toll-free: 888-208-2268
Fax: 208-664-1272
1031 N. Academic Way,
Suite 242
Coeur d'Alene, ID 83814


Idaho Falls

Phone: 208-282-7900
Fax: 208-282-7929
1776 Science Center Drive, Suite 306
Idaho Falls, ID 83402


Post Award: Documenting Cost Share

When cost share or match has been offered as part of a proposal and that proposal is subsequently funded, the University is required to track any project expenses that have been paid for by the University or a third party and report those expenses to the sponsoring agency. All such cost-shared expenses must fall within the award period. These expenses must also be only be paid for from non-federal sources unless the use of these expenses as cost share has been specifically allowed by the federal agency providing the matching funds. This non-federal source restriction also applies to any subcontractors or other third-parties providing match

Documentation of cost-shared expenses can be provided in three ways: 

  • Via the Personnel Activity Report (PAR) when the cost-shared expense is employee(s) salary (see APM 45.09);
  • by submitting specific expense information by Banner transaction number to the Cost Accounting Unit of the Office of Sponsored Programs (OSP) for entry into the cost-share system; or
  • by submitting third-party documentation of cost share to the Cost Accounting Unit, along with the third party’s certification that such match has not been provided from federal funds.

Because cost share must be reported to the sponsor along with the final financial report, all documentation must be provided to OSP prior to award closeout (typically 30-90 days after the award ends). If the award closes before a PAR is due please work with the OSP Cost Accounting Unit to document those salaries not yet in the effort reporting system.