Match & Leveraged Resources

Non-Federal Share

AKA Match

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

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