How do I report the non-federal share in my annual Federal Financial Report?

In the annual Federal Financial Report, you must report your actual matching achieved to date. Under awards that have budget periods that exceed 1 year, the total matching requirement must be met by the end of the budget period rather than by the end of the fiscal year covered by the annual report. You are not required to incur matching costs or apply third-party in-kind contributions at the same rate that you spend Federal funds. The rate of cash expenditures/in-kind contributions should be consistent with the nature of the expenditure/contribution. For example, if salaries or volunteer services are contributed, they should be credited throughout the budget period as opposed to a one-time expenditure, such as the purchase of a piece of equipment. ONC will monitor whether matching or cost sharing is being achieved, using the information reported in your annual Federal Financial Report and other available information. If your award is under the Regional Extension Centers or State Health Information Exchange programs, see Grants Management Advisory 2012-01 (Revised)) for specific guidance concerning completion of the annual Federal Financial Report.