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Post-Award
Certification of Cost Sharing
By ___________________________
Name of Third Party
______________________________
______________________________
Address of Third Party
Salaries and Benefits
This is to certify that during the period _____________ to _________________, the following employees
of __________________________ spent time and effort in support of the __________________________
activities/program on an in-kind basis and in the percentages indicated:
Name
Title
Percent effort*
Value of Effort
Value of Benefits
The effort was an integral and necessary part of the activities/program. The time and effort was not
charged to the respective program and was otherwise paid from qualifying and non-federal sources. The
value of effort represents the actual amounts paid to the respective individuals at their regular rate of pay.
The value for fringe benefits does not include an overhead component and reflect reasonable, allowable and
allocable amounts. Documentation of the time spent by the individual is available if necessary.
*If the subcontracting institution monitors hours of work instead of percent effort, please include hours
devoted to the activities/program in this space.
Supplies, Equipment, Space, Service Fees, Other
This is to certify that during the period ___________ to ______________, the following expenditures were
incurred in support of the
activities/program, on an
in-kind basis:
Description
Amount
The expenditures listed above were not charged to the respective program and were otherwise paid from
qualifying and non-federal sources. The expenditures are necessary and reasonable for accomplishment of
the project/program objectives. Documentation of these expenditures is available if necessary.
•
For tangible items (supplies, equipment), the values represent the cost of those items and the cost does
not exceed the fair market value of the items. If the cost of a tangible item is not determinable, the
amount reported does not exceed the fair value of the item as of the date of donation.
•
Any equipment purchased and reported as a cost shared expenditure is fully dedicated to the
activities/project.
•
Amounts related to loaned equipment do not exceed the fair rental value of such equipment.
•
Amounts related to donated space do not exceed the fair rental value of comparable space.
•
Service fees reported as cost sharing reflect arms-length amounts that would otherwise be billed to a
third party.