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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 [1]; 3. report these costs on the Federal financial report (FFR) as required in the Notice of Award (NOA).
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