Match & Leveraged Resources

Non-Federal Share AKA Match

Matching Requirements 29 CFR –State, local and Indian Tribal governments 29 CFR –Non-Profits, Hospitals, Institutions of Higher Education and Commercial Organizations

Match (Non-Federal Share) 25% minimum required All contributions must be: –Spent on allowable activities –In accordance with cost principles –Reported on the ETA-9130 Can’t be BOTH match & grant cost No administrative cost limitation

Youthbuild Match? Value of construction materials used Architectural fees Acquisition Costs –Pre-rehab value of buildings –Acquired or donated Does not count as match –Land –Construction costs not related to participant training

Cash Match Additional funds provided for services paid for by the recipient or subrecipient 3rd party cash contribution –To the grantee organization – For allowable services under the grant

In-Kind Contributions Not paid by grantee or subgrantee Allowable costs & services Requirements for determining value –29 CFR 97.24(b)(7) –29 CFR 95.23(c-h)

In-Kind Contributions Personal services –Volunteers or paid non-grantee staff Services Equipment & supplies Space Valuation requirements –Must be documented

Match Exclusions Costs –Paid from Federal funds –Used for other programs’ match –Construction/purchase of facilities –Charged to program income Difference between earnings and costs

Leveraged Resources Non-Match Reported on the Performance Report Examples: Other federal program costs Match above requirements Allowable Match Reported on the Reported on the Performance Report as well Examples: Unclaimed Indirect Costs Donated Space Costs - Allowable Match 70% Non- Match 30% Non-Match Reported on the Performance Report Examples: Other federal program costs Match above requirements Allowable Match Reported on the ETA 9130 Reported on the Performance Report as well Examples: Unclaimed Indirect Costs Donated Space Costs -

Leveraged Resources Reported on the ETA-9130 –Excess match –Federal Funds expended by recipient and subrecipient Reported in the Performance Report –Federal funds expended by other sources –Allowable under cost principles but not under grant/program requirements.

YouthBuild Leveraged Resources Building rehabilitation and/or construction costs not allowable under the grant Land value Project support paid for with other Federal funds

Budgets Only required match is shown on the SF- 424a Do not include leveraged resources on the SF-424a Amounts shown on SF-424a –Considered as match –If not met, may lead to disallowance or grant reduction

Records Source documentation –Books of account –Available for audit & review Support for 3rd party contributions –Verifiable from subgrantee records or –Maintained by grantee –Methods used to value in-kind

Questions