1. Cost Sharing Documentation
GearUp Alabama
February 24th, 2017

2. Parameters of cost sharing
Must be expended to enhance the Gear Up Project;
Are necessary and reasonable to accomplish project objectives;
Must only be counted one time;
Are verifiable from the recipient’s records:
Are allowable under the applicable cost principles.
UAB as the fiscal agent for Gear Up Alabama is responsible for documenting all matching contributions for the grant. Cost-sharing commitments are subject to audit, including audit by the Inspector General’s Office.

3. Main Questions Documentation needs to answer…
Who (name and role)
What (what was donated: space, volunteer time, goods)
Where (where did this happen, what partner provided the benefit)
When
Why (how does this relate to Gear UP, how does this benefit the goals of the program)

4. When donating time & effort
If the time and effort is being donated by administrators in a school system:
Do not fill out individual donation forms for events (this could lead to double counting of time)
Do think about the overall time and effort you are providing to Gear Up Alabama averaged per week over a period of time
4 hours per week = 10% effort
8 hours per week = 20% effort
Do provide a sheet with your actual salary and benefit cost and an percentage of effort for a period of time (per month)
If you need assistance with this, contact the Gear Up Alabama office and we can assist you with this documentation.
Please ensure this sheet is signed by the employee or the employee’s supervisor

5. When donating time & effort
For teachers and other volunteers
Do complete individual forms for meetings and events, it is very important to tie your time back to a specific item relating to the Gear Up Alabama program
Make sure you notate the number of hours volunteered on the form
Must be signed by the person providing the effort
Must be verifying work already completed (not signed and dated prior to the event)
If the person is a guest speaker, provide a rate for the value of their time.

6. When donating time & effort
Sign in sheets for events or meetings are allowed when accompanied with agendas or flyers explaining the event/meeting, the length of time of the event/meeting, and when the event/meeting took place.
Make sure that all time & effort donations include:
Name and role of the person donating time;
The organization the person is donating time for;
The date and time of the event;
The reason for the donation of the time (how it relates to Gear Up);
The number of hours of effort donated; and
A signature of the person donating the time.

7. When donating goods…
You must complete a donation form and provide a receipt showing purchase of the goods.
The receipt must list the item and the value of the item paid by the entity purchasing it. Lists of items and the cost if purchased elsewhere are not acceptable, since many schools and donors may have purchased the item in bulk at a lower than retail rate.
The donation form must explain how the good was used to benefit the Gear Up Alabama program.

9. When donating goods…
Other items you can use for verification of value and purchase:
Invoices
Purchase Orders
Canceled Checks
This can be combined with a signed letter verifying the quantity donated (if not all items purchased at one time), when the items were given, and how the program benefitted from the donation.

10. Donations in Cash…
If a local donor donates cash for Gear Up Alabama activities, the documentation does not stop with the check.
Simply providing a copy of a check or receipt is not sufficient to document the receipt of the donation.
If the check is made out to a Partner, you must spend those funds and provide the receipt as if the Partner provided the goods with the donation offsetting the partner’s expense.

11. When donating space…
When documenting the donation of space we need to establish the fair rental value of the space.
If the location has a posted rental policy and amounts that can be submitted. If not, we need to determine the comparable cost to lease/rent the space or item under comparable circumstances.
If you need assistance with how to do this, please contact the Gear Up Alabama office.

12. Cost Sharing that is not allowed
Due to federal regulations on determining allowable amounts, we do not accept the following with out receipts and IRS determined depreciation:
Desk rental
Chair Rental
Computer rental
Printer rental
File Cabinet rental
Cell Phones usage
Home Office
These items can be counted as part of an overall space rental amount but not listed separately.

13. Thank you!
Thank you for your time and attention today as we reviewed the basics of completing the cost sharing documentation. If you have any further questions or need assistance with your documentation, please contact:
Vivian Pettus