Can F&A be charged on third-party cost share?

Answer

It depends. If the cost share is proposed separately from the primary proposal in which the cost share is committed, and the sponsor explicitly allows F&A as a reimbursable expense, then it can be charged.

For example, if a proposal is submitted to a state agency to provide cost share for a federal grant, and the state agency permits F&A, it may be included in the state agency proposal.  Otherwise, F&A should not be assessed on third-party cost share.