Responsibility for funding F&A costs related to to the direct costs that are being contributed to a project depends on whether the cost sharing was mandated by the sponsor.
- Mandatory committed – required by sponsor in the proposal solicitation or in the award negotiation. MIT pays F&A costs; DLC pays direct costs.
- Voluntary committed – committed in the proposal, but not required in the proposal solicitation. DLC pays both direct costs and F&A costs