Hello -

Can someone point me to whatever policy or regulation describes how
much documentation of third party cost share (in-kind) is deemed
adequate?  I'm having a hard time finding it in any of the usual
sources...A-110 only indicates that it must be verifiable from the
recipient's records.  A-133 doesn't really speak to it at all, unless
I'm missing something.  Is it dependent on the agreement from the
sponsor?

At my previous institution, a certification from the contributor was
deemed sufficient.  No further detail was requested (except in unusual
circumstances), and it was assumed that if additional backup was
required for an audit, the entity would have a record retention policy
that meets typical business standards so they should be able to provide
the backup on request.  What are others doing?

Thank you,
Lisa

Lisa Williams, CRA
Office of Sponsored Programs
Boise State University
1910 University Drive
Boise, ID 83725-2100
ph: 208-426-1425
cell: 530-867-6727

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