Frequently Asked Questions

Click on a question below to view the answer.
You may also click 'Open All' to expose all the answers or limit the results by entering a search term.

Cost Share

How do I complete a non-FEC (FEC - Faculty Effort Certification) cost share?

Cost share is when a sponsor requires a grantee institution to demonstrate commitment to a project by sharing in the project costs. Sharing can take various forms such as faculty effort (the amount of effort a faculty member puts forth on a grant or contract), non faculty effort (grad students, post doc students, professional staff), services, and tuition, to name a few. A non-FEC cost share would be those costs allowable for cost sharing that are not captured as part of the faculty effort in the FEC process. Non-FEC cost share contribution sources can be found at: http://www.washington.edu/research/gca/costshare/cs.contribution.sources....

Non-FEC cost share is reported on a "Non-FEC cost sharing contribution spreadsheet" and sent into GCA (Grant and Contract Accounting) for inclusion in cost share reporting. Non-FEC cost share reporting can be found at: http://www.washington.edu/research/gca/costshare/nonfec.html.

I can’t get into the eFECS Cost Share Module, how do I obtain access?

Access to eFECS is managed via ASTRA. Your ASTRA authorizer for Financial Desktop (MyFD) is also your ASTRA authorizer for eFECS.

Where can I find the amount of cost share that has been pledged and/or actually performed for a budget?

Cost sharing data has been migrated from the Budget Driver (BGT) into the eFECS cost share module, which is accessible via My Financial Desktop (MyFD). Go to the "more Systems" tab and select "eFECS". This will open a new window for the eFECS cost share module. Enter a budget number and click find to see what is recorded for pledges and actual to date for the referenced budget number. For more instructions on using the eFECS application, email efecs@uw.edu

How do I know whether my grant requires cost sharing?

Check the sponsor program announcement for any cost sharing requirement. In the past, many federal agencies required cost sharing for their grant programs. In recent years, this requirement has been removed as a general rule by most agencies. NSF requires cost sharing of 1% in the aggregate on all NSF research projects to the University. While most other federal agencies don't require cost sharing as a general rule on grant programs, occasionally cost sharing is required for specific programs.

For NSF proposals, faculty salaries, if available from non-federal sources, should be pledged for cost sharing. If none is available (where faculty are fully paid from federal sources) note and explain on the GC-1 form and proceed without a cost sharing pledge.

Where can I check pledged / actual cost share figures?

Look up the budget or faculty member in the eFECS Cost Share Module.

What do the letters M, R and/or C stand for in the Cost Share Module?

Cost share  is coded in the system as  M (Mandatory), R (Committed) and C (Salary Cap) cost sharing. Effective July 1, 2002, the University no longer allows Voluntary Committed cost sharing.

How can I tell if we have met the cost share requirements on a particular budget?

At the bottom of the Cost Share Module there is a column showing the total pledged dollar amount and another showing the actual total cost share dollars. If the actual dollars equal the pledged dollars, cost share requirements are met. These figures include salary and benefits, as well as non-salary-related costs and corresponding Facilities & Administrative (F&A)  costs.

A Faculty member in our department performed more effort than what was proposed on one of his budgets. Does he need to declare this as cost sharing?

No. This is called "voluntary uncommitted effort" (formerly called "other voluntary cost sharing") and is captured on FEC line 7, "All Other Activities."

Can I use unrecovered Facilities & Administrative (F&A) for cost sharing?

Unrecovered Facilities & Administrative (F&A) costs can be used for cost sharing when prior sponsor approval has been received.

How does unrecovered Facilities & Administrative (F&A) cost get documented in the system?

Quarterly, GCA reviews these budgets, makes the necessary computations, and enters the F&A cost into the cost share module. This cost share requirement does not need any interaction with the grantee department.

Are costs incurred prior to the start date or after the expiration date of an award allowable as cost share?

No, these costs will not be allowable unless sponsor approval is obtained.

What is in-kind cost sharing?

Charges posted to a non-grant University budget where the benefit is to a grant. Examples include salaries, benefits, equipment, supplies and Facilities & Administrative (F&A) costs associated with these costs.

What are third-party contributions?

This refers to an organization outside of the University that is participating in the costs of a project. The most common instance is when the University receives a grant with cost share requirements and subcontracts a portion of the project to another university that is also required to make cost share contributions.

What is cost matching?

This is essentially the same thing as cost sharing. The term is often used when the costs borne by the UW and by the sponsor are the same dollar amount. This is also known as dollar for dollar cost sharing.

How should third-party contributions be documented?

A letter signed by a representative from the organization and/or on the organization's letterhead which includes detailed information (i.e. name, number of hours worked, hourly rate of pay, dates). The letter must be signed by an authorized representative of the organization and his/her title must be included.

If a sponsor lines out the effort of a specific person in the award budget- for example, a 50% FTE Research Assistant- is that cost sharing?

If the scope of work is reduced and the individual does not work on the project, then there is NO cost sharing. However, if the individual still works on that project as proposed, and is funded with other University funds, then it IS cost sharing.

Can University facilities, such as laboratory space, be used as cost sharing?

No, only costs paid by the department or college can be used for cost sharing. University facility costs are charged to sponsors through the Facilities & Administrative (F&A) cost rate. Indstead of characterizing the use of facilities as cost sharing, the proposal budget justification may state that the facilities are "available for the performance of the sponsored agreement at no direct cost to the project."

We have reduced the amount paid on an NIH grant to the NIH cap. Why do we still owe cost sharing?

The original percent effort was awarded by NIH as a percent of the cap. The actual percent effort reflects the salary on the grant as a percent of the actual salary. If the cap is $100,000 and the faculty member has offered 10% effort, that percentage effort will be reduced if his/her actual salary is $130,000. For instance:

Proposed: $10,000 / $100,000 = 10%
Actual: $10,000 / $130,000 = 7.7%
Cost Share Owed: 2.3%

© 2013 Finance & Facilities, University of Washington     PRIVACY • TERMS