Unrecovered Facilities and Administrative (F&A) cost sharing applies to any grant or contract where all the following apply:
- there is a cost share pledge on the award or sponsor approval,
- the award or sponsor rules state that the sponsor accepts "unrecovered Facilities and Administrative (F&A) costs" as a valid cost share contribution,
- the award's Facilities and Administrative cost rate is less than the University's standard F&A rate, which is the federally negotiated rate.
Sometimes the University's F&A rate is higher than the rate agreed to on an award. As a result, the University is reimbursed for fewer overhead costs by the sponsor. In this situation, the University ends up with a shortfall called "unrecovered Facilities and Administrative (F&A) costs". Some sponsors allow this shortfall to be applied as a cost share contribution. When a budget has cost sharing that includes unrecovered Facilities and Administrative (F&A) cost, Grant and Contract Accounting (GCA) adjusts the calculated cost sharing on a quarterly basis.
If unrecovered Facilities and Administrative (F&A) costs are used to satisfy a portion of a cost share pledge, periodically review the cost share summary to verify GCA has applied any allowable unrecovered Facilities and Administrative (F&A) costs to the cost share pledge.
- UW Grants Information Memorandum (GIM) 21 - Cost Sharing Policy for Sponsored Agreements
- Federal Uniform Guidance
- Faculty Effort Certification (FEC)
- Cost Sharing Overview
- are preparing your proposal or waiting to hear about a submitted proposal, contact Office of Sponsored Programs via:
- email at email@example.com
- phone at 206.543.4043
- have cost share questions on your award, contact Grant and Contract Accounting (GCA) via:
- have faculty effort questions on your award, contact Management Accounting and Analysis (MAA) via:
- email at firstname.lastname@example.org.