Match

1
Match Leveraged Resources
2
Non-Federal Share

• AKA Match

3
Matching Requirements

• 29 CFR 97.24
• State, local and Indian Tribal governments
• 29 CFR 95.23
• Non-Profits, Hospitals, Institutions of Higher
  Education and Commercial Organizations

4
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
• Cant be BOTH match grant cost
• No administrative cost limitation

5
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

6
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

7
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)

8
In-Kind Contributions

• Personal services
• Volunteers or paid non-grantee staff
• Services
• Equipment supplies
• Space
• Valuation requirements
• Must be documented

9
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

10
Leveraged Resources
11
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.

12
YouthBuild Leveraged Resources

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

13
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

14
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

15
Questions