There should be no more commitment to cost sharing than is required by the particular proposal solicitation. If matching or cost sharing is required, or if the project will sustain course release/replacement, or if the project will involve allocation of department or school resources, consult with department chair and OSR before beginning to write the proposal.
This is an explanation of the factors used to determine the costs of each proposal budget line item. The justification should be structured to allow for maximum of ease for determination of sponsor's reviewers. If there are no forms or specific instructions included, the justification should follow the format of the budget with a justification for each category.
NSF Budget Justification
NIH Modular Budget Justification for Equal Modules
NIH Modular Budget Justification for Varying Modules