match and leveraged resources -...
TRANSCRIPT
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Match and Leveraged
Resources
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Uniform Guidance vs. OMB Circulars
The Uniform Guidance can be found at http://www.doleta.gov/grants/resources.cfm
• Designed for DOL-ETA direct
recipients and their subrecipients
for funds awarded on or after
December 26, 2014.
• Covers the responsibilities of DOL
grant recipients that act as pass-
through entities who provide a
subaward or subawards to a
subrecipient.
• Contains consolidated grant
management requirements for the
first time in many years.
• Located online at www.ecfr.gov.
• Prior to the Uniform Guidance,
requirements governing cost
principles, administrative
requirements and single audit
requirements were found in eight
separate OMB Circulars.
• In addition to the Uniform Guidance,
recipients and subrecipients of a DOL
award must adhere to 2 CFR 2900
found at www.ecfr.gov.
• Adopted on December 19, 2014, includes a limited number of exceptions
approved by OMB to ensure consistency with existing policy and procedures.
• Expanded at 2 CFR 2900.2, the exceptions definition of non-Federal entity
includes for-profit or commercial and foreign entities.
• Grant recipients and subrecipients of DOL funds that are commercial or for-profit entities or foreign entities must adhere to 2 CFR 200 and 2 CFR 2900.
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Purpose and Introduction
Explain the challenges in
meeting a matching
requirement
Explain what is needed to
track and report on
financial and programmatic
reports
Identify requirements and where to
find them
Dispel common misconceptions
Outline proper document resources
This course is designed to provide you with information
and requirements on match and leveraged resources.
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Course Topics
SECTION 1: Match
SECTION 2: In-kind Contributions and their Valuation
SECTION 3: Leveraged Resources
SECTION 4: Documentation
SECTION 5: Reporting
SECTION 6: Things to Consider
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Course Objectives
At the end of this course, you will be able to:
• Define match and distinguish between cash and in-kind
match.
• Properly value and document match expenditures.
• Accurately report match expenditures and leveraged
resources, and recognize consequences for failing to
meet documentation requirements.
• Identify common errors and their consequences.
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SECTION 1:
Match
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What is Match?
Match/Cost Sharing:
Additional non-Federal
funds expended to
support grant objectives
when required either
by statute or in the
FOA as a condition
of funding.
2 CFR 200.29
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Cost Sharing/Match
How are Project Costs Covered?
+
Cash and in-kind
contributions
from non-Federal
sources
= TOTAL
PROJECT
FUNDS
Grant funds
from Federal
Government
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Seven Basic Criteria for Match
2 CFR 200.306(b)
Verifiable Not supporting
another
Federally funded
program
Necessary
and
Reasonable
Allowable
Not paid with
Federal
Funds
In the
budget &
allowable
Conforms to
other
provisions
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DOL Exception
DON’T WAIT!
Non-Federal entities must account for funds
used for cost sharing or match when they are
expended.
2 CFR 2900.8
Contributions made towards match must be
expended on program activities in order to count.
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Match Expenditures
In-kind Cash
Expenditures must be for activities that would be
allowable under the grant.
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Cash Match
Staff Equipment &
Supplies Indirect Costs
Donated Space Other Resources
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Match Requirements
Match may be required by:
Grant
Agreement Funding
Opportunity
Announcement
(FOA)
Statute
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Calculating Match
OPTION 1
Calculate match as a
percent of the Federal
award
Federal awards such as H-
1B
OPTION 2
Calculate match as a
percent of the Federal
award PLUS the amount
of match
SCSEP (Senior Community
Service Employment
Program)
EXAMPLE:
Federal amount = $100,000
Percent of award = 20%
100,000 x .20 = $20,000
match
$100,000/.80 = $125,000
$125,000 - $100,000 = $25,000
CALCULATIONS
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Match Exclusions
X X
X
X
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Depreciation
• Established new
standards for
charging
depreciation.
• Once property has
exceeded its
depreciable life, it
cannot be charged
to Federal funds or
used as match.
• Use allowance has
been eliminated.
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Contributions from Employers
Considered the largest provider of cash or in-kind match
contributions.
Paid work
experience
for
participants
Sharing
employees
as in-kind
resources
Career
awareness
presentation
s
Mentors
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Progressive Matching
YEAR
1
10%
$50,000
YEAR
3
30%
$150,000
YEAR
2
20%
$100,000
YEAR
4
40%
$200,000
Grant Award = $2 million; 25% Match Requirement = $500,000
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Unmet Matching
Compliance with the match
request is measured at the
END of the grant.
Applicants must reimburse
ETA for the amount of
unmet match when the
grant is closed.
Match contributions must be listed on SF-424,
Application for Federal Assistance and SF-
424A, Budget Information Form.
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Financial Records for Match Claims
IMPORTANT You must have the same type and extent of financial
records to support your match claims as you have for
your regular grant expenditures.
This includes:
• Accounting entries.
• Source documentation.
• Records to support the
valuation of the match
contribution.
Financial Records
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Required Cost-Sharing/Match: YouthBuild Example
YouthBuild Requirements
Cost Sharing/matching is a
condition of the application
Applicants must provide “new
cash” or in-kind resources =
25% of the award amount as
“matching funds”
Additional cost sharing above
25% may be committed as
“leveraged funds”
Prior investments and Federal
resources DO NOT COUNT YouthBuild 2015 SGA
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Required Cost and Match: SCSEP Example
SAMPLE MATCH
REQUIREMENTS
DOL will pay no more than
90% of the total cost for
SCSEP grant activities.
Costs incurred by the
recipient are subject to the
same requirements
applicable to the use of
Federal funds.
Recipients cannot claim a
cost as both an allowable
cost AND a match
expense!
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Matching Not Required: Example
SAMPLE TEXT
MATCHING NOT
REQUIRED
When matching funds
are not required, other
resources contributed
to the project are
considered “leveraged
funds” and do not
constitute cost sharing
or matching funds.
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Knowledge Check
Knowledge
Check
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Question 1
Submit Clear
When match is required on a grant, the
Funding Opportunity Agreement (FOA)
contains important information about specific
match requirements.
A) True
B) False
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Question 1 - Feedback
The answer is True.
The FOA contains specific information about
match requirements for a grant.
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Question 2
Submit Clear
Grant-related services paid for by the recipient
with non-Federal funds qualify as allowable
match.
A) True
B) False
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Question 2 - Feedback
The answer is True.
Assuming the service is allowed, a grant-related
service paid for by the recipient qualifies as cash
match.
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Question 3
Submit Clear
Letters of intent and undocumented
assurances are considered adequate sources
of documentation for match or cost sharing.
A) True
B) False
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Question 3 - Feedback
The answer is False.
Letters of intent and undocumented
assurances are NOT adequate sources of
documentation for match or cost sharing. Be
sure to maintain the same level of
documentation for match expenditures as you
do for any other grant expenditure.
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Question 4
Submit Clear
Compliance with match requirements is
measured annually.
A) True
B) False
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Question 4 - Feedback
The answer is False.
Compliance with match is measured at the END
of the grant. This allows recipients to use
progressive matching plans that allow the
amount of match contributions to vary over the
life of the grant. It is important to note that
recipients are responsible for paying back all
unmet match funds at the end of a grant.
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SECTION 2:
In-kind Contributions and
their Valuation
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In-kind Contributions
2 CFR 200.306 and 200.434
29 CFR Part 97.24(b)(7)
Governments
29 CFR Part 95.23(c-h)
Non-profits
OLD REGS
2 CFR 200.306 and
200.434
NEW REGS
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In-kind Contribution Examples
2 CFR 200.306 and 200.434
Space donated
for grant use
Space
Equipment and
supplies donated for
grant use
Equipment Supplies
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Valuation of In-kind Personnel Services
When providing the same services the individual
provides for an employer:
VALUE = individual’s pay rate
+ fringe benefits
+ other allocable costs
EXAMPLE:
An accountant performing
accounting services for a grant
program is valued at actual salary plus benefits
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Supplies • Current fair market value at
time of donation
Loaned Equipment
• Current fair rental value
Equipment • Current fair market value at time
of donation
• Depreciation
Valuation of In-kind Donations
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Valuation of In-kind Donations
Donated Space
• Current fair rental value of comparable space established by an independent appraisal in the same locality
Valued Donated Buildings & Land
• Applicable % of depreciation
• Current fair market value established by an independent appraiser
• Based on value of the remaining life of the property recorded at time of donation.
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Valuing Donated Services
• Services must be integral and
necessary to the project or
program.
• Donated services must be
valued at rates consistent to
those paid to a non-Federal
entity for similar work.
• Documentation requirements are
the same as regular personnel
services.
Third-party Services
2 CFR 200.306 and 200.434
NON-PROFITS: If the value of donated services is
material and supported by indirect costs, donated
services must receive allocable share of indirect costs.
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In-kind Contribution Examples
2 CFR 200.306 and 200.434
Services NOT
provided
by recipients
Third Party Services
Volunteers
or paid non-
recipient staff
Personnel Services
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Three Important Rules
1 You must have sufficient
documentation to support the
computed valuation
2 Contributions must benefit the grant
3 The costs must be allowable
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Knowledge Check
Knowledge
Check
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Question 1
Submit Clear
A local company that loans equipment to a
grant recipient to support a project is an
example of cash match.
A) True
B) False
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Question 1 - Feedback
The answer is False.
Loaning of equipment, personnel or space are
examples of in-kind contributions. Cash match
requires the expenditure of non-Federal
funds.
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Question 2
Submit Clear
Philanthropists and charitable trusts are
generally the largest providers of cash or in-
kind contributions.
A) True
B) False
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Question 2 - Feedback
The answer is False.
While philanthropists and chartable trusts are,
indeed, sources of cash and in-kind
contributions, employers are actually thought to
be the largest providers.
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SECTION 3:
Leveraged Resources
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What are Leveraged Resources?
Leveraged Resources:
Funds used in coordination with
the grant to support the grant’s
outcomes.
ETA Definition:
All resources used by the
recipient to support grant activity
and outcomes, whether or not
those resources meet the
standards required for match.
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ETA and Leveraged Resources
Leveraged
Resources come from the recipient
and other outside
sources
Grant Resources come from the
Federal
Government
NOTE: While “match” is a type of leveraged resource,
not all leveraged resources qualify as match.
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Examples of Leveraged Resources
Services provided to grant participants that are funded by another Federal grant
Non-Federal funds used to build or purchase a structure to house grant activity
Employer-paid release time (as appropriate)
Training curriculum donated by recipient to train program participants
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Leveraging Additional Resources
• Applicants are
encouraged to
leverage additional
resources to
supplement grant
activities.
• Leveraged resources
should be applied
towards allowable
costs.
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Sources of Leveraged Resources
Public Sector
Where do matching funds and leveraged
resources come from?
Non-profits
Private Sector
Investors
Philanthropists
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Valuable Supplemental Assistance
Leveraged funds are:
• A welcome
alternative source of
funds to support the
program objectives
• Relevant to both
formula and
discretionary grants
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SECTION 4:
Documentation
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Source Documentation
Must include:
Record of actual costs.
Funding source.
Book of Accounts:
All costs recorded.
Automatically included in
audits.
Available for oversight
monitoring review.
Source
Documentation
Quality/Support
Same supporting documentation for all
costs charged to the grant.
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Documenting Third-Party Contributions
Third-Party
Contributions
Must include:
Records for all
contributions.
Records showing
how contributions
were valued.
Maintaining Records:
Documentation kept by the recipient or sub-
recipient that received the contribution.
If the sub-recipient relationship ends, the recipient maintains documentation.
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Documenting Unexpended/Unrecorded Funds
Funds that were
not expended
or do not appear in the
financial records
DO NOT QUALIFY as match.
Unexpended
Funds
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SECTION 5:
Reporting Match And
Leveraged Resources
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ETA-9130 Form
Reporting Match and Leveraged Resources
Use the ETA-9130 Form
to report match and
leveraged resources.
MUST be reported within the same time period as expended.
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Line 10j
ETA-9130 Form
Line 10j: Enter the total
amount of matching
funds required for the
grant.
If matching funds are not
required, enter 0.
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Line 10k
ETA-9130 Form
Line 10k: Enter the amount of other
non-Federal funds expended by the
recipient organization and
subrecipients.
• Only include allowable expenses
• Include both match and other non-
Federal leveraged resources.
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Line 10l
ETA-9130 FORM
Line 10l: Automatic
calculation.
Remaining recipient share =
line j – line k.
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Quarterly Narrative Progress Report
• Must be submitted quarterly
to the Federal Project Officer
(FPO) by discretionary
grantees.
• An opportunity to report
other leveraged resources
that could not be reported
on the ETA-9130 Form.
A narrative summary of grant activities funded by your
program.
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SECTION 6:
Things to Consider
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Common Errors
Leveraged resources that
are not reported on ETA-
9130 Form.
Match and leveraged
resources must be on the
ETA-9130 Form to count
towards the grant.
Incorrect valuation of
cash and in-kind
contributions.
Consult the Uniform
Guidance if you’re not
sure how to value a
resource.
Inadequate
documentation of
leveraged resources.
Keep documentation of
equal quality and level
of detail for all grant-
related expenditures.
ERRORS REQUIREMENTS
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Common Errors
Not reporting Match
concurrently
as it is being expended.
Always report match
and leveraged
resources as they are
earned or expended.
No back up plan when a
proposed match source
doesn’t materialize.
Always keep an eye out
for new sources of
leveraged resources.
Recipients owe for unmet
match at the end of the
grant period.
Use a progressive
match plan to stagger
the amount of match
used throughout the life
of the grant.
ERRORS REQUIREMENTS
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Do’s and Don’ts
DO
Review the grant
announcement carefully
DON’T
Promise to provide
match for grants that do
not have match
requirements
Include leveraged
resources on the SF-42A
submitted with your
grant application
DON’T
Report all allowable
match and leveraged
resource expenditures in
a timely fashion
DO
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Closeout
If match requirements are not met based on
statute or regulation:
MA
TCH
• Federal share is proportionally reduced
• Shortfall may affect future award potential
• When match is not required, there are more
options for settling shortfalls.
• No formal penalty.
• May affect future funding.
LEVER
AG
E
When leveraged resources are not met:
Total match (recipient share) required must be reported on the ETA-
9130 Form under line 10j. All match and leverage resources
expended are reported on line 10k.
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Knowledge Check
Knowledge
Check
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Question 1
A) True
B) False
Submit Clear
The ETA-9130 Form includes a narrative
section for recipients to provide extra
information about their use of leveraged
resources.
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Question 1 - Feedback
The answer is False.
The ETA-9130 Form does not include a
narrative section for recipients to provide extra
information about their use of leveraged
resources. However, the Quarterly Narrative
Progress report provides a venue for recipients
to provide information in a narrative format.
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Question 2
A) True
B) False
Submit Clear
Recipients do report cash expenditures of
Federal funds on line 10k on the ETA-9130
Form.
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Question 2 - Feedback
The answer is True.
Recipients do report cash expenditures of non-
Federal funds on line 10k of the ETA-9130 Form.
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Question 3
A) True
B) False
Submit Clear
Recipients of grants that DO NOT require
match should leave line 10j of the ETA-9130
Form blank.
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Question 3 - Feedback
The answer is False.
Recipients of grants that DO NOT require
match should enter 0 on line 10j of the ETA-
9130 Form.
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SUMMARY
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Section 1: Match
Match/Cost Sharing
Match Expenditures
Cash Match
Match Requirements and Exclusions
Progressive and Unmet Matching
Summary
Section 2: In-kind Contributions and its Evaluation
In-kind Contribution Examples
Valuation of in-kind Personnel Services and Donated
Space
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Section 3: Leveraged Resources
Leveraged Resources vs. Match
Leveraged Resources Examples and Sources
Summary
Section 4: Documentation
Source Documentation
Third-party Contributions
Unexpended/Unrecorded Funds
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Section 5: Reporting Match and Leveraged Resources
ETA-9130 Form
Quarterly Narrative Progress Report
Summary
Section 6: Things to Consider
Common Errors
Closeout
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Conclusion
This presentation is complete.