Cost Share

At least quarterly, and more frequently if the sponsor requires the cost share match amount to be up-to-date in order to pay award invoices.

It depends on the nature of the resources that the 3^rd Party was to provide.  If the 3^rd Party resource is integral to completion of the scope of work, then you may need to renegotiate with the 3^rd Party and/or the Sponsor.  If the 3^rd Party resource is not integral to the completion of the scope of work, then this would be allowable.  As cash cannot be used as a Cost Share Contribution, the cash received from the 3^rd Party must be deposited into the department’s gift or discretionary budget and then expended on items or

The F&A rate of the budget where the Cost Share expenditures were incurred does not determine the Cost Share F&A Rate for the benefiting Sponsored Award. The Cost Share F&A rate should be equal to the UW’s standard negotiated rate unless the Sponsor specifically states otherwise (which is rare).  Cost Share F&A does not represent a burden to the department as the calculation only exists in the eFECS Cost Share Summary module to calculate the true value to the UW of the Cost Share Contribution.

The Cost Share F&A Rate will be applied to any of the expenditures used with the cash contribution.  So the amount of cash needed is the total amount of the Cost Share Commitment less the F&A Rate.  For example, if the Cost Share Commitment is $10,000 and the Cost Share F&A Rate on the Award is 55% then the amount of cash needed is $4,500 ($10,000 – ($10,000 x .55)).  So in this example, the outside entity only needs to provide $4,500 to meet a Cost Share Contribution of $10,000.

The difference between the internal and external rate may be used to meet an Award’s Cost Share Commitment as long as application of the lower rate is unique to the specific Award.  The loss in revenue, by charging the internal instead of external rate, is the UW’s Cost Share Contribution.  If the Department were to routinely offer this discount then it would not be representative of an actual cost to the department and could not be used for Cost Share.

Yes, this would be considered Third Party Cost Share and should be documented by a commitment letter and a contribution letter from the faculty members themselves (not the institution). Fringe benefits and F&A would not be allowed for the volunteer time.

Yes, the time and effort volunteers contribute to an Award would be considered Third Party Cost Share. In order to document the Cost Share, the volunteer (or the entity providing the volunteers) are required to submit a letter that identifies:

Yes.  See Cost Share Tuition Waivers for more information.

If your proposal contains no Faculty Effort Cost Share, use either the Calendar Dollar-based (for Org codes 302, 304, 308, 310) addendum or the Calendar Dollar-based (for all other Org codes) addendum.

For information on the F&A Rates which apply to Cost Share Commitments and Contributions, see the Cost Share F&A Rates section on the GCA Cost Share webpage.