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Match& Inkind Donations:. Session Objectives . Understand allowable, allocable, necessary & reasonable costs . Gather and retain proper documentation. Learn about types and examples of match. The right components. Accurate Information. Written Policies & Procedures. Internal Controls.

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session objectives
Session Objectives

Understand allowable, allocable,

necessary & reasonable costs

Gather and retain proper documentation

Learn about types and examples of match

The right components...

Accurate Information

Written Policies & Procedures

Internal Controls

Supporting Documentation

Cash Management & Budgetary Controls

Efficient Accounting System

Effective Financial Management

Mission is not achieved

Major audit findings

Negative Publicity

Funding is delayed, withheld, or repaid

Ineffective Financial Management

talking technical definitions to know
Talking Technical – Definitions to Know



  • Portion of program costs not paid by the CNCS (Federal Share)
  • Portion of the program that is paid for by the CNCS grant funds
  • Total allowable costs incurred by grantee and the value of contributions made by 3rd parties in accomplishing the objectives of the award during the project period





omb requirements
OMB Requirements

Cost Principles:

  • OMB Circular A-21: Cost Principles for Educational Institutions
  • OMB Circular A-87: Cost Principles for State, Local, and Indian Tribal Governments
  • OMB Circular A-122: Cost Principles for Non-Profit Organizations

Administrative Requirements:

  • OMB Circular A-102: Grants and Cooperative Agreements with State and Local Governments
  • OMB Circular A-110: Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations

Audit Requirements:

  • OMB Circular A-133: Audits of States, Local Governments, and Non-Profit Organizations
what are we talking about
What are we talking about?

Cost Sharing

or Matching

  • Portion of program costs not paid by the CNCS
  • Value of non-cash good or services contributed by organizations or individuals
  • May be in the form of real property, equipment, supplies and other expendable property
  • Value of goods and services directly benefiting and identifiable to the project or program



sustainability the ultimate goal
Sustainability: The Ultimate Goal













allowability of match costs
Allowability of Match Costs
  • To be allowable under a grant, costs must meet the following criteria:
    • Be reasonable and allocable for the performance of the award
    • Conform to grant award limitations or cost principles
    • Be consistent with policies and procedures that apply to both federally financed and other activities of the organization
    • Be given consistent treatment
    • Be in accordance with Generally Accepted Accounting Principles (GAAP)
    • Not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program
    • Be adequately documented

Cost Principle Requirements

grantee cost share or match
Grantee Cost Share or Match
  • Cash and in-kind contributions are accepted as part of the grantee’s cost sharing or matching when contributions meet all of the following criteria.
    • Are verifiable from the grantee's records
    • Are not included as contributions for any other federally-assisted project or program
    • Are necessary and reasonable for proper and efficient accomplishment of project or program objectives
    • Are allowable under the applicable cost principles
    • Are not paid by the Federal Government under another award, except where authorized by Federal statute to be used for cost sharing or matching
    • Are provided for in the approved budget
    • Conform to other provisions of OMB Circulars

Administrative Requirements for Grants

examples of match
Examples of Match





documentation examples
Documentation Examples


  • Signed timesheets (i.e., time & activity reports or personnel activity reports) with supervisory approval
  • Letters from partnering organizations that state specific hours and days that program support and oversight was provided with the value of the time
  • Salary data from fiscal/payroll office from partnering organizations that are providing inkind wages
time activity reporting summary
Time & Activity Reporting – Summary

All salaries and wages charged to grants must be supported by signed timesheets


  • State, Local and Indian Tribal Governments must comply with requirements of OMB A-87
  • Educational Institutions must comply with requirements of OMB A-21
time activity reporting omb a 122
Time & Activity Reporting – OMB A-122

OMB A-122 requirements of documentation for timesheets:

  • Must reflect an after-the-fact distribution of the

employee’s actual activity

  • Must account for the total activity of each employee
  • Must be prepared at least monthly and must

coincide with one or more pay periods

  • Must be signed by the employee or supervisor

having first hand knowledge of employee activity

time activity reporting omb a 87
Time & Activity Reporting – OMB A-87
  • OMB A-87 for State, Local and Indian Tribal Governments:
    • Budget estimates do not qualify as support for expenditures, except on an interim basis, provided that:
  • The estimates produce reasonable approximation of the actual activity performed
  • Quarterly comparison to actual activity is performed
  • Budget estimates are revised at least quarterly to reflect changed circumstances
documentation examples1
Documentation Examples


  • Insurance receipts
  • Cost allocation plan
  • Paid invoices

Fringe benefits are allowable, provided such costs

are absorbed by all organization activities in

proportion to the relative amount of time or

effort actually devoted and consistently offered

documentation examples2
Documentation Examples


  • Authorization/reimbursement requests
  • Receipts/invoices
  • Per diem rates (applicable for region)
  • Mileage calculation
  • Reconciliation of advances to payments

Travel costs must not exceed charges normally allowed by the organization in its regular operations based on the organization’s written travel policy

documentation examples3
Documentation Examples


  • Agenda
  • Course description, cost
  • Sign-in sheet (if in-house)
  • Consultant/Trainer agreement
  • Paid invoices
so many types of match
So Many Types of Match


Minimum matching amount the law requires a grantee to provide

Minimum matching amount established by CNCS regulations that may be higher than the statutory requirement

Amount of match grantee provides based on approved budget, budget narrative, and program narrative contained in grant application; may be greater than statutory or regulatory required match



americorps match requirements
AmeriCorps Match Requirements

Statutory requirements:

  • AmeriCorps Budget Section II
    • Member support match must be minimum 15%

non-federal cash

    • These funds are a required share of the Member living allowance
  • AmeriCorps Budget Sections I & III
    • Operating expenses are a minimum 33% of total operating costs
senior corps match requirements
Senior Corps Match Requirements
  • Retired Senior Volunteer Program (RSVP)
    • 1st Year: 10% of total funds
    • 2nd Year: 20% of total funds
    • 3rd Year and after: 30% of total funds
  • Foster Grandparents Program and Senior Companion Program
    • 10% of total funds
    • Volunteer expense match should not exceed 20% of total funds
learn serve match requirements
Learn & Serve Match Requirements
  • K-12
    • 1st Year: 10% of total funds
    • 2nd Year: 20% of total funds
    • 3rd Year: 30% of total funds
    • 4thYear and after: 50% of total funds
  • Higher Ed
    • 50% of total funds
  • State Education Agencies (SEA)

- 50% of total funds

examining new overall match requirement
Examining New “Overall Match” Requirement

2521.60(a) – Regulatory Match:

  • Grantees must meet minimum requirements as shown in table below up to 50% overall match
  • $1 dollar for every CNCS $1 - by year 10 (chart)
finding your match
Finding Your Match


  • Donations
  • Non-federal income
  • State appropriations
  • Foundation grants or corporate contributions

In-Kind Contributions:

  • Value of donated services and/or donated goods

Under utilized Indirect Costs:

  • The portion of indirect costs not allowed by CNCS in Federal Share

Government-wide, with few rare exceptions, grantees

cannot use other Federal funds as match

volunteer exception for match
Volunteer Exception For Match

Do not count as match:

  • The value of direct community services performed by volunteers

Do count as match:

  • Services that contribute to organizational functions
  • Count services such as accounting, training of staff or volunteers that are elements of the grantee’s approved budget
documenting in kind match
Documenting In-Kind Match

Document in-kind contributions to show:

  • What service or goods were obtained
  • Why transaction is allowable for grant purposes
  • The value of the contribution
  • How it is traced back to source documentation
  • When it was provided

If audited, a grantee may be required to get full supporting documentation from all donors if not available during the audit.

recording in kind match
Recording In-Kind Match
  • Maintain adequate documentation to support amounts claimed as match
  • Maintain same documentation for both CNCS Federal share and for grantee’s share
  • Documentation must meet same standards as other expenditures
  • Record donation and valuation of item in detail
  • Enter into the general ledger as income and expenditure
  • Failure to enter match contributions into general ledger requires a formal explanatory policy and separate spread sheet accountability of receipt and use
Why Record In-Kind in General Ledger?
  • Statement of Financial Accounting Standards (SFAS #116) sets the standard for recording in-kind contributions in the general ledger:
  • Contributed services are recognized in the financial statements if the services received:
    • Create or enhance non-financial assets
    • Requires specialized skills provided by individuals possessing those skills
    • Would need to be purchased if not provided by donation
valuing in kind match
Valuing In-Kind Match
  • Use Fair Market Price
  • Consider what it would cost to obtain similar good or service
  • Value of donation should be placed by the donor
  • Review donor’s letter or form to ensure the value is reasonable
documenting in kind contributions
Documenting In-Kind Contributions
  • Document the donor’s basis for determining value of personal services, material, equipment, building, and land
  • Obtain written acknowledgement from the donor to include:
      • Date and location of donation
      • Detailed description of item/service
      • Estimated value of contribution, how value was determined, who made the determination
      • Was the contribution obtained with Federal funds
      • Name and signature of donor
  • Keep a copy of the receipt in your files
in a nutshell
In a Nutshell . . .

Summarizing Match and its Supporting Documentation:

  • Familiarize all staff with cash and in-kind match documentation requirements
  • Ensure supporting documentation relates directly to program funded by the CNCS grant
  • Establish documentation for expenditure requirements to ensure costs are allocable, allowable, necessary, and reasonableness
  • Ensure adherence to grant provisions and OMB Circulars
  • Maintain records and establish a written record retention policy