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2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
§200.
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1 Project cost.
Project cost means total allowable costs incurred under a Federal award Federal award and all required cost sharing and voluntary committed cost sharing, including third-party contributions.
[78 FR 78608, Dec. 26, 2013]
§200.
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1 Voluntary committed cost sharing.
Voluntary committed cost sharing means cost sharing specifically pledged on a voluntary basis specifically pledged voluntarily in the proposal's budget or the Federal award on the part of the non-Federal entity and that becomes recipient or subrecipient, which becomes a binding requirement of the Federal award. [78 FR 78608, Dec. 26, 2013]See § 200.306.
§200.306 Cost sharing
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(a) Under Federal research proposals, voluntary committed cost sharing Voluntary committed cost sharing is not expected . It cannot be used under Federal research grants. The Federal agency may not use voluntary committed cost sharing as a factor during the merit the merit review of applications or proposals , but may be considered if it is both in accordance with Federal awarding agency regulations for Federal research grants unless authorized by Federal statutes or agency regulations and specified in a the notice of funding opportunity. Criteria for considering Federal agencies are also discouraged from using voluntary committed cost sharing as a factor during the merit review of applications for other Federal financial assistance programs. If voluntary committed cost sharing and any other program policy factors that may be used to determine who may receive a Federal award must be explicitly described in the notice of funding opportunity. See also §§200.414 Indirect (F&A) costs, 200.203 Notices of funding opportunities, and Appendix I to Part 200—Full Text of Notice of Funding Opportunity.[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75883, Dec. 19, 2014]is used for this purpose for other programs, the notice of funding opportunity must specify how an applicant's proposed cost sharing will be considered. See §§ 200.414, 200.204, and appendix I to this part.
Frequently Asked Questions
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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).
If a recipient charges less than their full amount of allowable indirect costs, can the unrecovered amount be used as voluntary committed cost share?
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The recipient must still meet the requirements at 200.306(b) in using for inclusion of unrecovered indirect costs costs as cost share. Unrecovered indirect costs may not be carried forward and recovered by the recipient in a future indirect cost rate proposal.
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contributions to a Federally-funded project and can be a type of voluntary committed cost share. . See 200.306 for valuation requirements.
Can Federal funds be used by a non-Federal entity as voluntary committed cost share on a Federal award?
Yes, Only if the Federal program providing the funding has statutory language allowing the use of those funds as cost share for other Federal financial assistance awards (§200.306(b)(5)).
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Learning Aids
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Related Pages
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Third-Party In-kind Contributions
Resources
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References
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