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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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[1] To document the voluntary nature of the lower rate, the applicant/recipient must submit to the Service a written statement, signed by the official having the authority to negotiate indirect cost rates for the recipient organization, notifying us that they will assess a reduced indirect cost rate. This statement must also specify to which award(s)/project(s) the reduced rate applies. 

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