GUIDELINES FOR COST-SHARING UNDER CRDF AWARDS

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Background

CRDF encourages cost-sharing under its programs to maximize the resources devoted to projects it supports.  CRDF requires cost-sharing from for-profit companies applying to its programs and certain CRDF programs may also include cost-sharing requirements for U.S. and Foreign applicants or involve cost-sharing from third party sources.  This document is intended to provide guidance to U.S. and Foreign applicants on meeting CRDF cost-sharing requirements.

Definitions

“Allowable Costs” – All allowable costs, as defined by the applicable Federal cost principles, incurred by a grantee.

“Cost-share” – The portion of the Project  Costs not supported by CRDF funds.

“POs” – Collectively, the U.S. and Foreign Principal Organizations.

“Cash Contribution” – PO contributions in the form of cash provided to CRDF for administration under a CRDF grant.

“In-Kind Contribution” – Allowable non-cash contributions made by a PO or a third party in accomplishing the objectives of the award during the project period. Such contributions may be in the form of real property, work space, equipment, supplies and other expendable property, and the value of goods and services directly benefiting and specifically identifiable to the award.

“USPO Contribution” – Cash or In-Kind contributions to the award provided by the U.S. recipient.

“FPO Contribution” – Cash or In-Kind contributions to the award provided by the foreign recipient.

“Host Country Contribution” – A subtype of Third Party Contribution referring to cash or in-kind contributions to CRDF awards provided by a host country government body.

“U.S. Principal Organization” (“USPO”) – The U.S. recipient of a CRDF award as identified in the grant agreement.

“Foreign Principal Organization” (“FPO”) – The foreign recipient of a CRDF award as identified in the grant agreement.

 

“Third Party Contribution” – Cash or in-kind contributions made to the grantee by a party other than the POs that are reasonable and necessary to accomplish the goals of the award within the award period.

“Other Contributions” – Contributions from U.S. federal sources supplementing the CRDF award cost.

“Unrecovered Indirect Costs” – The difference between the amount awarded and the amount which could have been awarded under the recipient's approved indirect cost rate.

General Principles

In accordance with the guidelines set forth in Office of Management and Budget Circular A-110, all cost-share contributions must meet the following criteria:

• Are verifiable from grantee records.
• Are necessary and reasonable for accomplishing the objectives of the award.
• Are allowable under applicable U.S. federal cost principles (reference OMB Circular A-122).
• Are not paid by the U.S. Federal Government under another award except where authorized by Federal statute to be used for cost sharing or matching.
• Are provided for in the approved award budget

All contributions to CRDF awards must meet ALL of these requirements.

Cash Contributions Administered by the CRDF

Cash contributions to CRDF awards are generally required when for-profit companies participate in CRDF awards as USPOs. Program-specific requirements on costsharing are specified in the corresponding CRDF program announcement for the program from which the award results. 

Cash contributions from U.S. for-profit companies must be utilized for foreign team award costs and are defined in the proposal and specified in the resulting CRDF award agreement.  Unless otherwise agreed with CRDF, cash contributions must be deposited with CRDF in accordance with the conditions of the award agreement and will be disbursed by CRDF in accordance with the project budget and CRDF procedures.  Awards requiring cash contributions from USPOs are contingent upon payment of said contribution and the award may be terminated in the event of the failure of the USPO to meet this obligation.   Cash contributions from third party contributors will be administered in accordance with CRDF's agreement with the specific contributor.  The guidelines governing the use of such cash contributions will be specified in the specific award agreement (s). In the event of termination or expiration of an award, unspent cash contributions will be returned to the contributor based upon actual award costs, including non-cancelable obligations, incurred up to the date of expiration or termination.

In-Kind Contributions

In-kind contributions to CRDF awards by POs or third parties may include the following costs:

• Physical items (e.g. equipment, supplies & expendable materials)
• Use of equipment and/or space.
• Unreimbursed (under the award) professional time spent working on the award.
• Unrecovered Indirect Costs (may only be counted with prior approval of awarding agency).
• Paid fringe benefits that are reasonable, allowable and allocable.
• Volunteer services furnished by professional and technical personnel, consultants and other skilled and unskilled labor if the service is integral and necessary as part of the approved project and is clearly identifiable to the specific award.

Valuation:

The value of in-kind contributions shall be assessed as follows:

• Equipment – valuation shall not exceed fair market value of equipment of similar age and condition at the time of donation.
• Loaned Equipment – valuation shall not exceed the fair rental value based on an operating lease.
• Supplies & Expendable Materials – valuation shall not exceed fair market value at the time of donation.
• Unrecovered Indirect Costs – valuation may not exceed the difference between actual indirect costs covered under the award and the grantee's USG approved indirect cost rate.
• Labor: valuation shall not exceed rates consistent with those paid for similar work in the labor market in which the grantee competes for the kinds of services provided.  May include reasonable fringe benefits.

The following do NOT constitute in-kind contributions under CRDF awards:

• Any cost paid by CRDF.
• Any cost not reasonable and necessary for the accomplishment of project goals.
• Costs paid from other U.S. Government sources.
• Any cost not clearly identifiable to the specific award.
• Costs in excess of fair market values of the material or service provided.

Reporting and Documentation Requirements

All cost-share contributions must be properly documented and noted in CRDF proposals. Program announcements.

Contributions from third parties to specific awards should be similarly identified in grant agreements, including in special flow down requirements from the contributor (if the contribution is administered by CRDF).  Contributions from third parties not administered via CRDF should be noted in grant agreements , however, the terms and conditions of the use of third party funds not administered by CRDF may be subject to additional terms and conditions established by the contributor.

All regularly financial reports to be submitted by grantees over the course of the award shall include a section to report on PO and third party contributions received during the reporting period.

All project Final Financial Reports shall include a total accounting of all PO and third party contributions made based on actual costs incurred in accordance with CRDF costshare guidelines.

All cost-sharing under CRDF awards is subject to verification and/or audit by the CRDF.

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