My award does not reference the cost share commitment in the budget/budget justification, does it need to be tracked?

Question

My award does not reference the cost share commitment in the budget/budget justification, does it need to be tracked?

Answer

Yes. Upon receipt of an award based on a proposal that included voluntary cost sharing in the budget or budget justification (whether or not the agency explicitly calls out the cost sharing), the cost sharing becomes "committed" and an obligation that is subject to audit and must be fulfilled.