Cost sharing or matching commitments can originate as a result of a sponsor requirement or from an offer of cost sharing made in a grant proposal even when there is no specific sponsor requirement. In either case appropriate documentation must be maintained so Grants Management is able to certify to the sponsor that the cost sharing obligation has been met.
Documentation can take on many forms depending on the nature of the cost sharing. A properly certified Effort Reporting form is the only acceptable means of documenting cost sharing for personnel effort.
For Other Than Personnel Services (OTPS) costs, support documentation must indicate payment date, cost of items and source of funds.
To be acceptable, cost shared expenses must be incurred during the project award period.
