For many SBIR/STTR companies, federal research funding is only one part of the financial resources supporting technology development.

 

A startup may contribute its own funds toward research activities, receive financial support from a commercialization partner, use laboratory resources provided by another organization, or secure private investment to support continued development.

 

These arrangements can create important accounting questions.

 

Which contributions qualify as cost sharing or matching funds? How should company-funded research expenses be recorded? Can founder labor count toward a matching commitment? What documentation is needed for third-party contributions? How can the company avoid counting the same expense toward more than one federal award?

 

Before answering those questions, it is important to understand that not every SBIR/STTR award requires cost sharing.

 

Standard SBIR/STTR Phase I and Phase II awards cannot require applicants to provide matching funds, although certain special funding opportunities may include matching requirements.

 

When cost sharing is applicable or an allowable contribution has been formally committed, the company needs accounting records that distinguish federal expenditures from non-federal contributions and demonstrate how the required amounts were determined.

 

At Peter Witts CPA PC, we help SBIR/STTR awardees and government-funded businesses strengthen project accounting, cost allocation, payroll documentation, and financial reporting procedures to support their federal funding responsibilities.

 

What Is Cost Sharing or Matching in Federal Awards?

 

Cost sharing or matching generally refers to the portion of an approved project or program's costs that is supported by sources other than the federal award itself.

 

Depending on the applicable program, that support may include:

• Company-funded project expenses

• Employee compensation paid with non-federal resources

• Cash contributions from eligible third parties

• Certain donated services

• Approved equipment or property contributions

• Other eligible non-federal support

However, an expense does not become eligible matching simply because the company paid for it with its own money.

 

The cost must satisfy the applicable program rules, award conditions, cost principles, documentation standards, and approval requirements.

 

For federal assistance awards subject to Uniform Guidance, 2 CFR 200.306 establishes requirements for eligible cost-sharing contributions.

 

Are Matching Funds Required for SBIR/STTR Awards?

 

This is the first question companies should answer before developing a cost-sharing accounting process.

 

The SBA's SBIR/STTR Policy Directive states that cost sharing cannot be required for standard Phase I and Phase II awards.

 

However, matching requirements may apply to certain special awards or program mechanisms.

 

Some companies may also choose to contribute additional resources voluntarily.

 

These situations should not be treated as identical.

 

Standard Phase I and Phase II Awards

 

For ordinary SBIR/STTR Phase I and Phase II awards, a company generally should not assume that a matching contribution is required.

 

Review the solicitation and award documents to confirm the applicable conditions.

 

Special Funding Opportunities

 

Certain special programs may require matching contributions or other forms of external financial support.

 

The eligibility of those contributions may be narrowly defined.

 

For example, a specific program may require qualifying cash investment rather than donated labor or equipment.

 

The company should follow the rules for the particular opportunity instead of applying general federal grant cost-sharing assumptions.

 

Voluntary Contributions

 

A company may use its own resources to support research or commercialization beyond the federal funding provided.

 

However, voluntary support does not automatically become a formal cost-sharing commitment.

 

If a contribution is proposed, accepted, and incorporated into the award, it may create additional accounting and reporting responsibilities.

 

The first control is to identify whether the contribution is required, formally committed, permitted, or simply an internal business expenditure.

 

Step 1: Review the Award and Identify Any Cost-Sharing Commitment

 

Before recording matching contributions, review the governing documents.

 

These may include:

• Notice of funding opportunity

• Official award agreement

• Approved budget

• Budget justification

• Cost-sharing provisions

• Matching percentage or dollar amount

• Eligible funding sources

• Required contribution types

• Period of performance

• Documentation requirements

• Reporting obligations

• Prior approval conditions

The company should determine whether the commitment involves actual project expenditures, eligible third-party cash, approved in-kind resources, or another defined form of support.

 

Do not rely solely on language from an early proposal draft.

 

The final award terms control the company's responsibilities.

 

Step 2: Distinguish Cash Matching From In-Kind Contributions

 

Cash matching and in-kind contributions require different supporting records.

 

Cash Contributions

 

Cash support generally involves eligible funds contributed toward the approved project or program.

 

Examples may include qualifying company-funded project expenditures or third-party cash support.

 

The company should maintain records showing:

• Source of funds

• Amount received or contributed

• Date

• Applicable agreement

• How the funds were used

• Project expenditures supported

• Payment evidence

• Relevant reporting treatment

Receiving cash does not by itself establish that the cash has been used for eligible project costs.

 

The company may need to demonstrate both the source of the contribution and the underlying expenditures.

 

In-Kind Contributions

 

In-kind contributions involve eligible noncash goods or services.

 

Depending on the program, these might include:

• Donated technical services

• Laboratory resources

• Donated materials

• Equipment use

• Other qualifying resources

In-kind support requires careful valuation and documentation.

 

Not every program permits in-kind matching, even though 2 CFR 200.306 provides general valuation standards.

 

The applicable award terms should be reviewed before a company counts an in-kind contribution.

 

Step 3: Establish Separate Project and Funding Codes

 

Cost-sharing records should connect directly to the company's accounting system.

 

A business may need to distinguish:

• Federally funded award costs

• Company-funded matching costs

• Eligible third-party matching contributions

• Other company-funded R&D

• Commercial research activities

• General operations

This can often be accomplished through project codes, funding-source dimensions, cost centers, or other accounting classifications.

 

Example: Project Coding Structure

 

Code	Purpose
SBIR-P2-FED	Federally funded Phase II costs
SBIR-P2-MATCH	Approved non-federal matching expenditures
SBIR-P2-THIRD	Eligible third-party contribution tracking
IRD-001	Internal R&D not committed as matching
COMM-001	Commercial customer development
ADMIN-001	General company operations

 

Illustrative structure only. The appropriate design depends on the accounting software and award requirements.

 

The objective is to distinguish funding sources without losing the ability to report total project costs.

 

Separate coding also helps prevent the same expense from being claimed as both a federal reimbursement and a matching contribution.

 

Step 4: Determine Whether the Proposed Contribution Is Eligible

 

For applicable federal assistance awards, 2 CFR 200.306 establishes conditions for counting cost-sharing contributions.

 

Among other requirements, contributions generally must:

• Be verifiable from appropriate records.

• Not be counted toward another federal award.

• Be necessary and reasonable for the approved project.

• Meet applicable cost allowability requirements.

• Not be financed by another federal award unless specifically authorized.

• Be included in the approved budget when required.

• Comply with other applicable award provisions.

The company should evaluate these conditions before reporting a contribution as matching.

 

Example: Company-Funded Engineering Work

 

Suppose a company pays an engineer to perform additional approved research using non-federal resources.

 

The expense may be eligible for matching treatment if the specific award permits that contribution and the underlying work and compensation meet the relevant requirements.

 

However, the company must still maintain appropriate timekeeping, payroll allocation, and accounting support.

 

The fact that the company paid the salary does not automatically establish that it qualifies as matching.

 

Step 5: Track Employee Labor Used as Cost Sharing

 

Labor can be one of the largest company-funded contributions associated with a research project.

 

When employee compensation qualifies toward an approved commitment, the accounting records should support the amounts.

 

Review:

• Employee name

• Approved role

• Pay period

• Compensation rate

• Work performed

• Project code

• Direct and indirect activity

• Timekeeping records

• Payroll register

• Labor distribution

• Source of funding

• General ledger entries

Example: Company-Funded Research Labor

 

Assume an engineer receives $6,000 in gross wages during a monthly payroll period.

 

The company's supported labor distribution shows:

 

Activity	Gross Compensation
Federally funded research	$3,000
Eligible company-funded research	$2,000
Commercial development	$1,000
Total	$6,000

 

Illustrative example only. The $2,000 contribution can count as matching only if the award permits it and the applicable requirements are satisfied.

 

The company should not claim the full $6,000 as a matching contribution.

 

The labor distribution identifies which compensation belongs to each activity.

 

The matching calculation then evaluates the portion that qualifies under the award.

 

Step 6: Review Founder Compensation Carefully

 

Founder labor may be particularly difficult to classify.

 

Founders often divide time among:

• Technical research

• Principal investigator responsibilities

• General management

• Investor meetings

• Fundraising

• Commercial product development

• Customer acquisition

• Internal R&D

These activities may have different cost accounting treatment.

 

If founder compensation is included in an approved matching commitment, the company should document the actual qualifying work.

 

Appropriate supporting records may include:

• Compensation authorization

• Payroll records, where applicable

• Timekeeping

• Labor distribution

• Project assignments

• General ledger entries

• Cost-sharing calculation

• Required approvals

Founder Time Is Not Automatically a Matching Contribution

 

A founder cannot necessarily assign an unsupported value to unpaid work and count it toward a federal matching requirement.

 

Whether founder services qualify, and how they must be valued, depends on the applicable rules, the compensation arrangement, and the nature of the contribution.

 

A formal review should occur before these amounts are included in a matching report.

 

Step 7: Document Third-Party Contributions

 

Some research projects receive support from organizations outside the prime awardee.

 

Possible contributors include:

• Research institutions

• Commercialization partners

• Private companies

• Eligible investors

• Non-federal organizations

• Other approved third parties

The documentation should identify who provided the contribution, what was contributed, its value, and how it supports the project.

 

Third-Party Cash Contributions

 

Maintain:

• Executed agreement or commitment letter

• Identity of contributor

• Contribution amount

• Eligibility documentation

• Source-of-funds support, where required

• Bank records

• Receipt confirmation

• Relevant project expenditures

• Reporting support

Third-Party In-Kind Contributions

 

Where permitted, maintain:

• Contribution agreement

• Description of goods or services

• Dates provided

• Quantity or hours

• Valuation methodology

• Supporting rate or fair value documentation

• Confirmation of project benefit

• Required approvals

An unsupported letter stating that a partner provided a certain dollar amount of assistance may not satisfy documentation requirements.

 

The records should explain how the claimed value was established.

 

Step 8: Review Third-Party Valuation Rules

 

In-kind contributions present accounting challenges because they do not always involve a direct cash payment.

 

Under 2 CFR 200.306, qualifying third-party contributions must satisfy applicable valuation and documentation standards.

 

For example, the valuation of donated services or equipment use may depend on comparable rates, fair value, the nature of the service, and other specified conditions.

 

The amount claimed should be supportable.

 

Example: Donated Laboratory Services

 

Suppose a research partner provides laboratory testing services without charging the company.

 

Before treating those services as matching, review:

• Whether the award permits in-kind contributions.

• Whether the services benefit the approved project.

• Whether the work is necessary and reasonable.

• Whether the valuation method is permitted.

• Whether adequate documentation exists.

• Whether the same contribution has been claimed elsewhere.

Even if the partner's contribution has economic value, it may not qualify as matching under the specific program.

 

NIH-Specific Consideration

 

NIH's matching guidance generally does not permit third-party in-kind contributions to satisfy matching requirements unless an authorized exception applies.

 

This illustrates why companies should not assume that all federally funded programs accept the same contribution types.

 

Step 9: Prevent Double-Counting of Matching Contributions

 

One of the most important cost-sharing controls is ensuring that a contribution is not claimed more than once.

 

Consider a company with multiple federal research awards.

 

An employee may work on:

• NIH research

• NSF research

• Internal development

• Commercial projects

The company should not count the same labor cost as a contribution to multiple federal awards.

 

Similarly, a vendor invoice should not be charged to one federal grant and also reported as non-federal matching for another award unless the applicable rules expressly authorize the treatment.

 

Establish a Matching Contribution Register

 

A contribution register should identify:

• Contribution date

• Source

• Description

• Project

• Funding source

• Eligible amount

• Supporting document

• Amount reported

• Review status

This makes it easier to prevent duplication and reconcile reported contributions.

 

Step 10: Review Indirect Cost Treatment

 

Cost sharing may involve indirect cost considerations.

 

For example, company-funded direct research labor may interact with the company's fringe, overhead, or G&A allocation structure.

 

However, the amount of indirect cost included in matching depends on the applicable rules and approvals.

 

Under 2 CFR 200.306, unrecovered indirect costs may be included as cost sharing only with the required federal agency or pass-through entity prior approval.

 

Avoid Automatically Adding Indirect Costs

 

Suppose a company identifies $20,000 in qualifying company-funded direct labor.

 

It should not automatically apply its normal overhead or G&A percentages and claim the resulting amount as additional matching.

 

The company should first confirm:

• Whether indirect costs are eligible for matching

• Which rate applies

• Which allocation base is appropriate

• Whether the indirect amount is already included elsewhere

• Whether prior approval is required

• Whether the contribution is sufficiently documented

Incorrect indirect cost treatment may overstate the company's reported contribution.

 

Step 11: Reconcile Matching Expenditures to the General Ledger

 

A matching report should be supported by accounting records.

 

At each reporting period, reconcile:

• Approved matching commitment

• Eligible expenditures recorded

• Funding sources

• Labor charges

• Vendor and consultant costs

• Approved third-party contributions

• Applicable indirect costs

• Credits and refunds

• Amounts previously reported

Example: Cost-Sharing Reconciliation

 

Consider an award with an approved $100,000 non-federal contribution requirement.

 

Contribution Category	Commitment	Eligible Recorded to Date
Company-funded research labor	$45,000	$30,000
Company-funded technical services	$25,000	$20,000
Eligible third-party cash support applied to project costs	$30,000	$18,000
Total	$100,000	$68,000

 

Illustrative example only, assuming these categories are permitted by the particular award. The third-party cash figure represents eligible support applied to qualifying project costs, not merely cash received.

 

The company has documented $68,000 toward the $100,000 commitment.

 

The remaining $32,000 should be evaluated against the project's remaining work and available qualifying resources.

 

The accounting team should confirm that the $68,000 is supported by the ledger, contribution register, and underlying source records.

 

Step 12: Distinguish Matching Commitments From Internal R&D Spending

 

SBIR/STTR companies frequently invest company resources in innovation outside federal awards.

 

This can include:

• Developing future technology

• Exploring alternative research methods

• Preparing commercialization products

• Improving existing prototypes

• Developing technology for future proposals

These expenditures may be valuable to the business.

 

But they do not automatically qualify as contributions to an approved federal project.

 

Project Benefit Matters

 

If an expense supports unrelated internal development, the company should not report it as matching simply because it involves similar technology.

 

Matching expenditures should have a documented relationship to the approved project and satisfy applicable eligibility requirements.

 

Clear project codes help establish the distinction.

 

Step 13: Evaluate Investor Funding Separately

 

Private investment can support an SBIR/STTR company's growth.

 

However, investment proceeds and matching expenditures are not always equivalent.

 

For example, a company may receive $500,000 in equity financing.

 

That investment may help fund payroll, research, and commercialization.

 

But the entire $500,000 should not automatically be reported as cost sharing.

 

The company should distinguish:

• Investment received

• Investment agreement terms

• Funds available

• Funds spent on approved activities

• Eligible matching expenditures

• Program-specific source restrictions

Some special SBIR/STTR funding opportunities may define matching in terms of qualifying third-party cash investment.

 

Others may require documentation of actual project expenditures.

 

These rules must be evaluated separately.

 

Step 14: Understand Why Special Matching Programs Require Additional Review

 

Certain specialized SBIR/STTR mechanisms have rules that differ from ordinary research grant cost sharing.

 

For example, a special matching program may require a qualifying outside investor and exclude particular sources, such as owner-provided financing, loans, or in-kind contributions.

 

A company should not assume that a general 2 CFR 200.306 contribution qualifies under every specialized matching program.

 

Before committing to a funding arrangement, review:

• Program eligibility

• Eligible contributor types

• Cash versus in-kind restrictions

• Matching percentage

• Funding deadlines

• Ownership or affiliation restrictions

• Documentation requirements

• Investment certification requirements

• Disbursement conditions

This review should occur before the company relies on the proposed contribution in its financial plan.

 

Step 15: Review Reporting Requirements

 

When a formal cost-sharing obligation exists, the company may need to report progress toward that commitment.

 

For applicable federal assistance awards, recipient cost sharing may be included in federal financial reporting, including relevant SF-425 fields.

 

The reporting requirements depend on the award and agency.

 

Before submitting a report, confirm:

• Total matching commitment

• Eligible contributions to date

• Amount previously reported

• Current reporting-period contributions

• Remaining obligation

• Supporting project expenditures

• Third-party documentation

• Any required certifications

Reporting Should Reconcile to Source Records

 

The reported amounts should agree with the approved commitment and documented financial activity.

 

For example, if the company reports $80,000 in recipient share, it should be able to explain which costs or contributions support that amount.

 

A financial report should not rely solely on the company's planned matching budget.

 

It should be supported by qualifying financial activity and the applicable reporting methodology.

 

Step 16: Review Unmet Cost-Sharing Commitments Early

 

An unmet matching commitment may create financial or administrative concerns.

 

The consequences depend on the award terms.

 

Potential issues may include:

• Required corrective action

• Changes to allowable federal participation

• Reporting adjustments

• Funding implications

• Delayed closeout

• Other award-specific remedies

The company should not wait until the award ends to determine whether it can satisfy the required contribution.

 

Forecast the Remaining Commitment

 

Compare:

1. Total approved matching obligation.

2. Eligible contributions recorded.

3. Remaining matching obligation.

4. Qualifying expenditures expected before project completion.

5. Available eligible funding sources.

If a shortfall appears likely, review the applicable award procedures and communicate with the responsible agency officials as appropriate.

 

Step 17: Maintain a Cost-Sharing Support File

 

A well-organized file should connect the contribution requirements to the supporting accounting records.

 

Consider the following structure.

 

Award Requirements

• Award agreement

• Approved budget

• Matching provisions

• Agency guidance

• Relevant modifications

Company Contributions

• General ledger

• Project expense reports

• Payroll records

• Timekeeping

• Labor distribution

• Vendor invoices

• Payment records

Third-Party Support

• Commitment letters

• Agreements

• Bank records

• Donation documentation

• Valuation schedules

• Required certifications

Cost-Sharing Calculations

• Contribution register

• Eligible cost calculations

• Indirect cost support

• Reconciliation schedules

• Credits and adjustments

Reporting and Review

• Submitted reports

• Internal approvals

• Agency correspondence

• Corrective actions

• Closeout documentation

The file should be available for applicable financial reporting and agency review.

 

Step 18: Perform Monthly Cost-Sharing Reconciliations

 

For awards with material matching commitments, monthly review is a useful control.

 

Each month, the accounting team should review:

• Approved commitment

• Eligible company-funded expenditures

• Third-party contributions

• Payroll and labor distribution

• Vendor and consultant costs

• Indirect cost treatment

• Source-of-funds restrictions

• Double-counting risks

• General ledger reconciliation

• Contributions already reported

• Remaining matching obligation

This provides early visibility into potential shortfalls.

 

It also reduces the need to reconstruct contribution records shortly before reporting or closeout.

 

Common Cost-Sharing and Matching Mistakes

 

Several accounting problems can arise when companies manage contributions informally.

 

Assuming Every SBIR/STTR Award Requires Matching

 

Standard Phase I and Phase II awards cannot require cost sharing under the SBA policy directive.

 

Assuming Any Company Expense Counts as Matching

 

Costs must meet applicable eligibility, allowability, project benefit, and documentation rules.

 

Treating Investment Proceeds as Automatically Eligible

 

Private investment may not qualify under the particular program, or eligibility may depend on how the funds are used.

 

Counting the Same Expense Twice

 

A cost should not be claimed toward multiple federal awards or both as federally reimbursed cost and matching without specific authorization.

 

Using Unsupported Founder Labor

 

Founder time and compensation require appropriate documentation and eligibility review.

 

Overvaluing Donated Services

 

In-kind contributions must use permitted valuation methods and supporting records.

 

Adding Indirect Costs Without Approval

 

Unrecovered indirect costs may require prior approval before they can be counted.

 

Failing to Separate Matching From Internal R&D

 

Company-funded development outside the approved project should not automatically be reported as matching.

 

Reporting Commitments Instead of Eligible Contributions

 

A promise to contribute funds is not always equivalent to qualifying project expenditure or support recognized under the award.

 

Waiting Until Closeout to Reconcile Matching

 

Contribution shortfalls are easier to address when identified early.

 

SBIR/STTR Cost-Sharing Documentation Checklist

 

Before recording or reporting a matching contribution, review the following:

• The award's cost-sharing requirement has been confirmed.

• The company has distinguished standard SBIR/STTR funding from special matching programs.

• The approved commitment is documented.

• Eligible contribution sources are identified.

• Cash and in-kind rules have been reviewed.

• Company-funded costs are separately identifiable.

• Project codes distinguish federal and non-federal support.

• Costs are necessary and reasonable for the project.

• Applicable cost allowability requirements are satisfied.

• Contributions are not counted toward another federal award.

• Other federal funding is not used as matching without authorization.

• Employee compensation is supported.

• Timekeeping and labor distribution are available.

• Founder compensation treatment has been reviewed.

• Third-party agreements are documented.

• Third-party cash sources are verified where required.

• In-kind contributions are permitted under the award.

• In-kind values are supported.

• Indirect cost treatment is reviewed.

• Required prior approvals have been obtained.

• A contribution register is maintained.

• Matching totals reconcile to the general ledger and support records.

• Credits and refunds are reflected.

• Reported contributions agree with eligible recorded amounts.

• Remaining obligations are monitored.

• Supporting records are retained for the applicable period.

If several items remain incomplete, the company may benefit from reviewing its cost-sharing accounting and documentation procedures before submitting a financial report.

 

Frequently Asked Questions About SBIR/STTR Cost Sharing

 

Do SBIR/STTR Phase I Awards Require Matching Funds?

 

No. Under the SBA's SBIR/STTR Policy Directive, standard Phase I awards cannot require cost sharing or matching funds.

 

Do SBIR/STTR Phase II Awards Require Matching Funds?

 

Standard Phase II awards also cannot require matching funds under the SBA policy directive. However, certain special funding opportunities may have separate matching requirements.

 

Can a Company Voluntarily Contribute Its Own Funds to an SBIR/STTR Project?

 

Yes, companies may support research with their own resources.

 

However, that spending does not automatically become a formally recognized cost-sharing commitment.

 

The company should determine whether the contribution is included in the award and whether any reporting obligations apply.

 

Can Founder Compensation Count Toward Matching?

 

Potentially, if the specific award permits it and the compensation meets the applicable documentation, valuation, allowability, and allocation requirements.

 

Unsupported founder effort should not automatically be assigned a value and reported as matching.

 

Can Investor Funds Count as SBIR/STTR Matching?

 

It depends on the program.

 

Some special matching mechanisms require qualifying third-party investment and specify eligible sources.

 

Other awards may evaluate matching based on eligible non-federal project expenditures.

 

Can Donated Laboratory Services Count as Matching?

 

Possibly, if the program permits in-kind support, the services meet eligibility requirements, and the valuation and documentation are adequate.

 

Some agencies impose additional restrictions.

 

Can Indirect Costs Be Used as Matching?

 

Certain unrecovered indirect costs may qualify with the required prior approval under applicable federal assistance rules.

 

The company should not assume that all unrecovered overhead or G&A automatically counts.

 

How Should Matching Contributions Be Reported?

 

For applicable federal assistance awards, matching may be reported through the required financial reporting process, including the appropriate SF-425 fields.

 

The reported amount should reconcile to eligible contributions and supporting accounting records.

 

What Happens if a Company Cannot Meet Its Matching Commitment?

 

The consequences depend on the award terms and applicable requirements.

 

The company should identify the shortfall early and consult the responsible agency officials about appropriate action.

 

Final Thoughts: Cost-Sharing Records Must Be Supported, Not Estimated

 

Cost sharing is not a universal requirement for SBIR/STTR awards.

 

But when an award includes an applicable matching commitment, companies need reliable financial records to demonstrate that qualifying contributions were made and reported correctly.

 

That means distinguishing federal expenditures from eligible non-federal support, maintaining payroll and labor documentation, verifying third-party contributions, applying appropriate valuation methods, preventing double-counting, and reconciling matching amounts to the accounting records.

 

The same financial controls that support accurate federal award accounting also help companies manage matching commitments.

 

At Peter Witts CPA PC, we help government-funded businesses strengthen project accounting, cost allocation, payroll reconciliation, indirect cost support, and federal financial reporting.

 

With decades of government contract accounting experience and the perspective of a former DCAA auditor, our team helps companies identify documentation gaps and maintain supportable financial records throughout the award lifecycle.

 

Need Help Reviewing Your Cost-Sharing Documentation?

 

If your SBIR/STTR company is managing a special award with matching requirements, documenting approved non-federal contributions, or evaluating financial support associated with a federal research project, now may be the right time to review your accounting records.

 

Peter Witts CPA PC can help evaluate your project coding, payroll and labor distribution, direct and indirect cost treatment, third-party contribution records, cost-sharing reconciliation, and supporting financial documentation.

 

Whether your company is preparing for an upcoming financial report, managing an active matching commitment, or strengthening its accounting system for future federal funding opportunities, our team can help identify gaps and improve the reliability of your records.

 

Review Your Cost-Sharing Documentation

 

Schedule a consultation with Peter Witts CPA PC to evaluate the accounting records and financial controls supporting your federal award cost-sharing responsibilities.