The NIH recognizes that cost will incur when making data accessible and reusable. There is a list of allowable and unallowable costs that may be including in the budget portion of an application to the NIH.
The supplemental information for the policy can be located in the link below:
Or check out the NIH website on creating a budget in line with the NIH Data Management and Sharing Plan:
When can costs be incurred?
“All allowable costs submitted in budget requests must be incurred (e.g., curation fees, data repository fees) during the performance period, even for scientific data and metadata preserved and shared beyond the award period.”
NIH funds cannot legally be spent after the award period.