While they usually add real value to a project, they do not require an actual cash outlay. The difference between a faculty member's actual salary and the cost of a lecturer replacement is an allowable in-kind contribution. On a large, labor-intensive project, the amount shown can be substantial. The only requirement is that the value can be documented for audit. EMU-Donated Labor, Materials, Services.
Labor is the largest and most recent item included here.
To allow for the recoupment of unexpected funds, match should be allocated to non-personnel budget categories. When possible, match should first be allocated to capitalized equipment, insuring that the title to the equipment will belong to the University rather than the sponsor. If matching funds are committed to personnel to demonstrate the institutionalization of a project, the commitment should extend for only one year, with an agreement from the appropriate University unit to provide funding in subsequent years. Matching funds should not be allocated for general purpose office equipment without strong justification for its purchase. If it is necessary to reduce the cost of a project to make it more competitive, it is preferable to allocate matching funds rather than to waive indirect costs.