Background

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.

Definition

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.

PI/Staff Procedure

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.

This cost share will be listed under object code 25-99. If you have any questions, send a GrantTracker request or email gcahelp@uw.edu.

References/Regulations

Contacts

If you:

  • are preparing your proposal or waiting to hear about a submitted proposal, contact Office of Sponsored Programs  via:
  • 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: