Page History

...

Yes. The FWS permits recipients to use waived indirect costs as cost share on Federal awards. In order to do this, recipients must: 1. have an approved indirect cost rate; 2. have an FWS-approved budget (as part of the approved application) that reflects the voluntarily committed waived indirect costs; 3. report these costs on the Federal financial report (FFR) as required in the Notice of Award (NOA). 

Can Federal funds be used by a non-Federal entity as voluntary committed cost share on a Federal award?

Yes, IF the originating Federal program has statutory language allowing that the funds may be used as cost share for other Federal financial assistance awards (§200.306(a)(5)).

Is voluntary committed cost share allowed on grants or cooperative agreements from programs with required cost share requirements?

Yes. While some FA programs in FWS have mandatory cost share requirements established by Federal statute, non-Federal entities can elect to voluntarily contribute cost share above the required cost share under the Federal program. If a non-Federal entity pledges voluntary committed cost share above what is legislatively required, they must submit it as part of the application package. If approved, it becomes a part of the total project cost and is subject to Federal cost principles, reporting requirements, and reviews/audits.

...