Cost sharing, sometimes referred to as “in kind” or “matching” represents that portion of a project or program not financially supported by the sponsor. Cost sharing is most often associated with committed effort. Although cost sharing on a project may be mandatory or voluntary, once it is formalized as part of the award agreement, the federal government reasonably expects it to be appropriately tracked and reported. This Post-award Education Program (PEP)course covers the basics of cost sharing procedures and best practices.