1. Match and Leveraged Resources PRESENTER Steve Malliaras
USDOL-ETA, San Francisco

2. Overview of Match & Leveraged Resources
Documentation Tips
Reporting Tips

3. Match and Leveraged Resources
Match and leveraged resources are resources
That contribute to the objectives of the DOL-ETA award
That are outside of the DOL-ETA award

4. Match and Leveraged Resources
Match and leveraged resources are resources
From the grantee
From a third party

5. Match and Leveraged Resources Match or leveraged sources may be from
The public sector
Examples: state or local governments
Caution: Original source of funds

6. Match and Leveraged Resources Match or leveraged sources may be from
The non- profit sector
Examples:
Community organizations
Faith -based organizations
Education and training institutions

7. Match and Leveraged Resources Match or leveraged sources may be from
(contin.)
Match or leveraged sources may be from
The investor community
Examples:
Angel networks
Economic development entities

8. Match and Leveraged Resources Match or leveraged sources may be from
(contin.)
Match or leveraged sources may be from
The private sector
Examples: businesses or industry associations
The philanthropic community
Example: foundations

9. What is match? Match authority: Required
Normally by statute or regulation
Allowable activities
Applicable Federal cost principles
Program regulations

10. What is match?
Match types:
“New” cash
In-kind resources

11. What is match, not? Match is not: Federal funds Prior investments
Unallowable expense / activity
Unreported
Undocumented

12. What are leveraged resources? Leveraged resources: Authority
Required or encouraged
Activities
Allowable or unallowable activities
Types
“New” cash or in-kind

13. Documentation Recording in the books of account
Source documentation must be maintained to support valuation
Recording in the books of account
Actual costs incurred
Funding source

14. Documentation Source documentation
Contributions received from a third party
must include documentation
That the contributions were received
Method of valuation

15. Reporting to ETA
Both match and leveraged resources are reported to ETA
Some on the ETA-9130 quarterly report
Some on the ETA quarterly narrative report

16. Reporting on ETA-9130
There are three key expenditure valuations that must be reported on ETA-9130
Required match
Non-match leveraged resources that have a non-Federal fund
Non-match leveraged resources that have a Federal fund source

17. Reporting on ETA-9130 Required match must be reported
Line 10j: “Total recipient share required”
Updated note: The amount is the “total match requirement”
NOTE: Must meet the basic tenets
Be an allowable expense or activity
Benefit the DOL-ETA grant
Supporting documentation

18. Reporting on ETA-9130
Non-match leveraged resources that have a non-Federal funding source
Line 10k: “Recipient share of expenditures”
Updated clarification: The amount is both
the amount of match expenditures through that quarter, AND
the amount of non-Federal allowable leveraged resources through that quarter

19. Reporting on ETA-9130
Non-match leveraged resources that have a Federal funding source
Line 11a: “Other Federal funds expended”
NOTE: Must meet the basic tenets
Be an allowable expense or activity
Benefit the DOL-ETA grant
Supporting documentation

20. Quarterly Narrative Report
Reporting on ETA
Quarterly Narrative Report
Non-match leveraged resources that
Are a non-Federal funding source
Benefited the DOL-ETA grant
Are documented
But are not allowable

21. Please complete the evaluation
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Thank you for joining us today. We look forward to having you on another webinar soon.