Examples
Worked examples
- Is an instance
An NIH R01 grant is administered on a cost-reimbursement basis, with annual financial reports detailing actual expenditure.
- Is an instance
An EU Horizon Europe RIA reimburses 100 percent of eligible direct costs plus 25 percent flat indirect costs.
Counter-examples
Looks similar, but isn't
- Not an instance
A lump-sum Horizon Europe grant is not cost-reimbursement.
- Not an instance
A milestone-payment contract paying fixed amounts on deliverable completion is not cost-reimbursement.
Editorial commentary
Cost-reimbursement is the dominant model for US federal grants and many UK and EU schemes. It places the financial-stewardship and documentation burden on the recipient, who must track and justify every charge. Allowability follows the applicable cost principles (2 CFR 200 Subpart E for US federal; Horizon Europe AGA for EU). The opposite model is fixed-price (lump-sum) funding, where the recipient is paid a pre-agreed amount on milestone achievement regardless of actual cost.
References
- US Office of Management and Budget Uniform Guidance 2 CFR 200 Subpart E; Horizon Europe Annotated Grant Agreement.
Also known as
Cost-based funding · Reimbursement-based grant
Machine-readable encodings
Use in your systems
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vocab-identifier="https://casrai.org/dictionary/"
vocab-term="Cost reimbursement"
vocab-term-identifier="https://casrai.org/dictionary/term/cost-reimbursement" />{
"@context": "https://schema.org",
"@type": "DefinedTerm",
"name": "Cost reimbursement",
"identifier": "https://casrai.org/dictionary/term/cost-reimbursement",
"description": "A funding mechanism in which the sponsor reimburses the recipient for actual allowable costs incurred during the performance of the award, typically up to a stated funding ceiling, with periodic invoicing and supporting documentation required.",
"inDefinedTermSet": "https://casrai.org/dictionary/domain/funding-lifecycle-and-financial-vocabulary/",
"url": "https://casrai.org/dictionary/term/cost-reimbursement",
"sameAs": [
"Cost-based funding",
"Reimbursement-based grant"
],
"license": "https://creativecommons.org/licenses/by/4.0/"
}
