2 CFR § 1128.615 - General criteria for determining allowability as cost sharing or matching.

---
identifier: "/us/cfr/t2/s1128.615"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 1128.615 - General criteria for determining allowability as cost sharing or matching."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "1128.615"
section_name: "General criteria for determining allowability as cost sharing or matching."
chapter_name: "DEPARTMENT OF DEFENSE"
subchapter_number: "D"
subchapter_name: "ADMINISTRATIVE REQUIREMENTS TERMS AND CONDITIONS FOR COST-TYPE GRANTS AND COOPERATIVE AGREEMENTS TO NONPROFIT AND GOVERNMENTAL ENTITIES"
part_number: "1128"
part_name: "RECIPIENT FINANCIAL AND PROGRAM MANAGEMENT: GENERAL AWARD TERMS AND CONDITIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 10 U.S.C. 113."
regulatory_source: "85 FR 51171, Aug. 19, 2020, unless otherwise noted."
cfr_part: "1128"
---


# 1128.615 General criteria for determining allowability as cost sharing or matching.

(a) *OMB guidance.* The OMB guidance in 2 CFR 200.306(b) lists the basic criteria for the allowability of cost sharing or matching under grants and cooperative agreements.

(b) *Award terms and conditions*—(1) *General.* A DoD Component's general terms and conditions must include the wording appendix F to this part provides as Section B of FMS Article VI to specify the allowability of cash or third-party in-kind contributions as cost sharing or matching.

(2) *Exception.* A DoD Component may reserve paragraph B.4 of Section B of FMS Article VI in its general terms and conditions, or replace it with appropriate alternative wording, if the DoD Component has statutory authority to accept costs reimbursed by other Federal awards as cost sharing or matching under the awards using its general terms and conditions.