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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.

  1. have an approved indirect cost rate;

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  1. have an FWS-approved budget (as part of the approved application) that reflects the

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  1. [1];

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  1. 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?

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