A110 .23 Cost Sharing section (d)

(d) Volunteer services furnished by professional and technical personnel, consultants, and other skilled and unskilled labor may be counted as cost sharing or matching if the service is an integral and necessary part of an approved project or program. Rates for volunteer services shall be consistent with those paid for similar work in the recipient's organization. In those instances in which the required skills are not found in the recipient organization, rates shall be consistent with those paid for similar work in the labor market in which the recipient competes for the kind of services involved. In either case, paid fringe benefits that are reasonable, allowable, and allocable may be included in the valuation.

 

 

 

Colleagues,

We are using third party in-kind volunteer professional services for a cost share match requirement on a federally funded cooperative agreement.  The volunteers are employed by a company that is not a grantee, subgrantee or contractor.  However, they are donating their employees’ labor, travel and some other allowable cost to meet the project deliverables.

Can someone share with me their procedure for documenting the cost of third party in-kind volunteer services and/or their experience in having these costs audited?

Thank you.

Brenda Cox

Director, Grants and Contracts

Railroad Research Foundation

50 F Street NW

Washington, DC  20001-1564

202-639-2110

202-639-5513 Fax

xxxxxx@railroadresearch.org