32 CFR §37.305

1. (a)The agreement is to support or stimulate research with outcomes that are well defined, observable, and verifiable;
2. (b)You can reasonably estimate the resources required to achieve those outcomes well enough to ensure the desired level of cost sharing (see example in § 37.560(b)); and
3. (c)Your TIA does not require a specific amount or percentage of recipient cost sharing. In cases where the agreement does require a specific amount or percentage of cost sharing, a fixed-support TIA is not practicable because the agreement has to specify cost principles or standards for costs that may be charged to the project; require the recipient to track the costs of the project; and provide access for audit to allow verification of the recipient's compliance with the mandatory cost sharing. You therefore must use an expenditure-based TIA if you:
   1. (1)Have a non-waivable requirement (e.g., in statute) for a specific amount or percentage of recipient cost sharing; or
   2. (2)Have otherwise elected to include in the TIA a requirement for a specific amount or percentage of cost sharing.