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Only an SPO may prepare a Cost Sharing Notification.

If an award involves cost sharing, the amount of cost sharing is reflected on line M of the approved budget. Consistent with the guidance in 2 CFR 200.306, the commitment of these funds is legally binding and is subject to audit.

NSF must ensure annual certification of awards with cost sharing as outlined in the Award and Administration Guide (AAG) Chapter II.C.2. and 3.
The notification must contain:

  • The start and end dates of the reporting period
  • The amount of cost sharing for the current reporting period
  • The cumulative amount of cost sharing reported to date, including the amount of cost sharing for the reporting period
  • The cost sharing notification type (annual or final)
  • An explanation for the cost sharing

Instructions for logging in to SPO Functions in Research Administration can be downloaded below.