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, federally negotiated F&A rate.


Sometimes the University's F&A rate is higher than the rate allowed on an award. As a result, the University is reimbursed for fewer indirect costs by the sponsor. This difference between the recovered F&A on the award and what UW would have recouped if allowed to use our standard F&A rate is called "unrecovered Facilities and Administrative (F&A) costs". When this occurs, and a sponsor allows this shortfall to be applied towards a cost share commitment, 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



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: