Management System: Financial Assistance
Subject Area: Post-Award Administration

Procedure 2. Monitoring of Cost Share

Management System Coordinators
Process Steward:
Implementation Lead:
Subject Matter Expert:
Subject Area Point of Contact:

Latest MS Specific Document Revision Date 5/24/2018
Latest MS Total Biennial Review Completed 1/23/2017
SCMS Revision 2.0

1.0  Applicability

This procedure applies to all Project Officials, Contract Specialists (CSs), Grant Management Specialists (GMSs), and Contracting Officers (COs) who have responsibility for monitoring reporting requirements specific to cost share management.

2.0  Required Procedure

Step 1 The recipient submits the Standard Form (SF) 425, Financial Status Report, or SF 270, Request for Advance or Reimbursement, in accordance with the DOE F 4600.2, Federal Financial Assistance Reporting Checklist and Instructions, included in the award.

NOTE: The Integrated Support Center (ISC) - Chicago Office (CH) Finance and Accounting (CRA) houses the SF-425 in its database, accessible to the CS/GMS and CO.
Step 2 The CS/GMS verifies the approved cost share amount on the budget matches the cost share on the form submitted.

  • If submitting the SF 425 and the cost share is met, no further action is required. This procedure concludes; Skip Steps 3 through 5.

  • If submitting the SF 270 and the cost share is met, the CS/GMS uses the appropriate payment request method in Procedure 1, Reviewing/Approving Payment Requests. This procedure concludes; Skip Steps 3 through 5.

  • If the cost sharing is not met, proceed to Step 3.
Step 3 If the recipient's required cost share is not met, the CS/GMS contacts the recipient for an explanation.
Step 4 The recipient provides an explanation to the CS/GMS.
Step 5 If an explanation is received and,

  1. If the recipient verifies that the required cost share was not met, the CS/GMS coordinates with the CO and Project Officer to determine which of the enforcement steps will be used. See Procedure 7, Enforcing Terms and Conditions.

  2. If the recipient verifies that the required cost share was met, the CS/GMS receives a correct document from the recipient. Upon submission, review, and approval of the corrected document, the CS/GMS takes the following, whichever is applicable: (a) provides the corrected SF-425 to CRA; or (b) uses the appropriate payment request method. See Procedure 1, Reviewing/Approving Payment Requests.

3.0  References

  • 10 CFR 600, Financial Assistance Rules

  • 2 CFR 200, as amended by DOE Section 910, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (For awards with an effective on or after December 26, 2014)

  • DOE F 4600.2, The Federal Assistance Reporting Checklist and Instructions (Exhibit 7)

  • DOE G FA, DOE Guide to Financial Assistance

  • Procedure 1, Reviewing/Approving Payment Requests

  • Procedure 7, Enforcing Terms and Conditions

  • SF 425, Financial Status Report (Exhibit 2)

  • SF 270, Request for Advance or Reimbursement (Exhibit 3)