What documentation should support cost-sharing commitments?

• A. Signed agreements.
• B. Records of contributions.
• C. Verification of eligible matching costs.
• D. All of the above.

Answer: (D)

Cost-sharing needs a traceable, complete record that proves the commitment, its existence, and its proper calculation under the program rules. A signed agreement makes the commitment official, laying out the amount of cost-sharing, the period it covers, and any terms attached to the match. Records of contributions provide the actual evidence of what is being contributed, who is contributing, when, and in what form, so you can verify the promised match was provided. Verification of eligible matching costs ensures that the costs counted toward the match are allowable, allocable, and accurately calculated according to the program’s cost principles, preventing the inclusion of ineligible or mislabeled expenses. Together, these three elements create a complete, auditable trail that demonstrates both the commitment and its fulfillment in a compliant manner.