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- have an approved indirect cost rate;
have an FWS-approved budget (as part of the approved application) that reflects the voluntarily waived indirect costs as cost share; and,
- report these costs on the Federal financial report (FFR) as required in the Notice of Award (NOA).
Can non-cash in-kind services/contributions attributed as voluntary committed cost share?
In-kind services or contributions are considered to be
contributions to a Federally-funded project and are specifically addressed in 2 CFR 200. They are not the same as voluntary committed cost share, but are treated similarly in terms of merit review, cost allowability, reporting, and audits.
Can Federal funds be used by a non-Federal entity as voluntary committed cost share on a Federal award?
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