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Source: In-Kind

Cost Sharing Source: In-Kind Contributions

Contributions wherein the value can be readily determined, verified, documented, and justified but where no actual cash is transacted in securing the good or service comprising the contribution. In-kind cost sharing must be tracked manually by the department/local unit managing the award.

Item Details
GMAS Instructions The information in this table contains summarized guidance. Research administrators are responsible for reviewing University’s detailed instructions:
GMAS Tips
  • Enter the Sponsored project Fund ID or Project ID, if known. If f unknown, check “TBD”
  • Ensure the amounts listed in the cost sharing detailed budget, match the amounts listed in the GMAS cost sharing budget periods
Supporting Documentation Required in GMAS
  • Cost Sharing detailed budget (must match amounts listed in GMAS and estimated value of the fair market value)
  • When applicable, an estimated value of the in-kind cost sharing should be determined and documented based on the fair market value at the time of the accepting award (must match amounts listed in GMAS and detailed budget)
  • Refer to the documentation required during the award lifecycle
Tracking and Reporting 
Commitments 		When the cost sharing source is another nonfederal sponsored fund, in-kind, or subrecipient contributions must be documented, tracked manually, and confirmed by the department managing the award

Donated goods or services that have been committed to the project, which must be manually documented with appropriate levels of support, including fair market value of donated goods and services, evidence such as timecards to support volunteer’s fulfilled donated time, etc. These contributions will not appear on the Harvard general ledger and require a formal letter to be filed with the Office for Sponsored Programs at the time of reporting and closeout to confirm commitments have been met.

Supporting Documentation Required in GMAS 

Table 1: In-Kind Documentation

Document

Description

At Proposal Phase

At Award Phase

During Award Phase

At Closeout Phase

Repository

Value & Description of In-Kind Commitment

Provided by entity best able to identify the value of the goods or services

Required

Required (if changed from proposal)

Required (if changed from award)

 

Cost Sharing

Confirmation In-Kind commitment was met

Provided by entity best able to identify the value of the goods or services

 

 

May be required at reporting

Required

Cost Sharing

In addition to the documentation noted above that is uploaded by the department/local level managing units, OSP Research finance uploads all approved invoices and reports to the financial deliverables repository which include cost sharing information when applicable.