*** NOTE: Federal funds may not be used for cost sharing. Any federal flow through funds being used for cost sharing must have prior written approval from both the federal sponsor and the flow through sponsor.

Non-FEC cost share contributions may come from any of the following:

• Non-FEC salaries (all 01-xx object-sub-object codes except the 01-1x category). These are salaries not reported on the Faculty Effort Certification forms. These might include salaries of the post docs, graduate students, and professional staff contributing to the project.
• Fringe Benefits (07-xx object-sub-object code). The associated fringe benefit amount for non-faculty salaries is to be used but does not require backup documentation separate from the related salary (01-xx) charge.
• Services (the 02-xx and 03-xx object-subobject codes).
• Travel (the 04-xx object-subobject codes).
• Supplies (the 05-xx object-subobject codes).
• Equipment (the 06-xx object-subobject codes).
• Tuitions waivers (can be viewed on the Student Data Base). Occurs when the UW does not charge a student tuition. The waived tuition amount is charged to a 30-xxxx budget. When viewing the student's account on the Student Data Base, the waived tuition will appear as charged to a 30-xxxx budget. When viewing this information in the BGT driver, the waived tuition will appear under the 08-xx object-sub-object code.
• Unrecovered Facilities and Administrative (F&A) cost is calculated and entered by GCA, requiring no action by the PI/Staff. Sponsor approval must be obtained to use this as a cost share source. It may also be used if the award document specifies unrecovered Facilities and Administrative (F&A) cost as a source of cost sharing, or if sponsor rules allow this as a cost share source. This cost sharing may be identifed in the BGT driver by object code 25-99.
• Third-party in-kind are contributions given to a specific grant or contract by an individual or group outside both the University and the sponsoring agency.
• Third-party cash match (money contributed from non-UW sources). These are fairly rare and require documentation of receipt of the funds. Documentation includes a coverletter from the contributor, a copy of the check (if applicable), and highlighted expenditures on BARs within the budget period (if required by the sponsor).

References/Regulations

• UW Grants Information Memorandum (GIM) 21 - Cost Sharing Policy for Sponsored Agreements
• Office of Management and Budget Circulars:
  • A-21 - Cost Principles for Educational Institutions
  • A-110 - Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and other Non-Profit Organizations
• Faculty Effort Certification (FEC)
• Non-FEC Cost Share Contribution Spreadsheet (MS Excel)

Contacts

If you:

• are preparing your proposal or waiting to hear about a submitted proposal, contact Office of Sponsored Programs (OSP) 
  • phone: 206.543.4043
  • email: osp@uw.edu

• have cost share questions on your award, contact Grant and Contract Accounting (GCA)
  • phone: 206.616.9995
  • email:  gcahelp@uw.edu
• have faculty effort questions on your award, contact Management Accounting and Analysis (MAA)
  • phone: 206.685.7395
  • email: efecs@uw.edu

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