I may not be understanding your question completely,  but here at
KSU, we don't provide "in-kind" matching on sponsored projects.
We accept it from third-parties (not often), but if the university is to
provide matching/cost sharing, it must be documented through the
accounting system.  In other words, if we incurred a cost related to
the project, (crayons were bought to use on the project) then $
were paid out by the university (for crayons), so it is not an "in-
kind" contribution, and there is a related payment in the accounting
system somewhere. We require that the "somewhere" be a
separate account designated for matching. We report the
expenditures charged to that account to the sponsor as matching.

As I noted, we do have some cases where a third party is providing
"in-kind" contributions (some other entity is buying the crayons and
providing them for the project).  A document we use for that at the
proposal stage is found at
http://www.ksu.edu/research/proposal.info/.  We modify it (mostly
remove the word "proposed") and use it to document and report
actual contributions to the sponsor if the project is actually funded.

Shannon Fisher
Assistant Controller
Kansas State University Controller's Office
Sponsored Projects Accounting
785-532-6207
xxxxxx@ksu.edu

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