Winthrop University
In-Kind Match Worksheet – Use of Facilities
Facility Costs: Costs associated with the use of facilities are a part of the University Facility and
Administrative (F&A) Allowance (Indirect Cost). Therefore, if the grant provides F&A costs, the use of
facilities on campus may not be included in the program budget, either to be paid by the Sponsor or to be treated
as a matching contribution by the University. If the sponsor does not allow the recapture of F&A costs, then the
cost of facilities used specifically for the project may either be treated as a direct cost to be reimbursed by the
sponsor or as an In-Kind matching contribution by the University. Facility cost should be shown at the Fair
Rental Value (FRV) of similar property in the locale of the University, inclusive of utility costs. Documentation
to support the FRV should be attached to this form.
If the Sponsor allows F&A costs at a rate lower than the F&A Rate established for the University, the difference
between the two rates can be used as an In-Kind matching contribution. Specific facility costs may not be
treated as a matching contribution, if the grant allows any portion of F&A cost recovery.
Computation of Facility Cost: The formula for computing the value of facilities is:
(# Square Feet ) * (FRV per square foot per month) * (# of months used)
Enter the information in the chart below for the facility being used as In-Kind Match:
TITLE OF GRANT PROGRAM:
PRINCIPAL INVESTIGATOR:
LOCATION OF FACILITY:
PERIOD: START:
End:
GRANT ACCOUNT NUMBER:
RENTAL PER SQUARE FOOT PER MONTH:
NUMBER OF MONTHS:
(Attach documentation)
SQUARE FOOTAGE:
TOTAL IN-KIND
MATCH:
DESCRIBE HOW THIS FACILITY WAS USED TO SUPPORT THE GRANT ACTIVITY:
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Signature of Principal Investigator
IKM-F 06/01/04
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Date