If matching is cumulative, what are the requirements for reporting, tracking, and documentation?

For a multi-year budget period, in order to accurately report on the annual Federal Financial Report, you must record your matching costs and contributions during the accounting period in which they are incurred or received even though you do not have to demonstrate achievement of the overall match until the end of the budget period. You also must track the costs and contributions throughout the budget period in order to ensure that you can meet the required match by the end of that period.

Required documentation for costs or third-party-in kind contributions does not vary whether you must meet the match in a single year or over multiple years. All matching costs must be documented in the same manner as expenditures of ONC funds, including source documentation from the payroll system, invoices, etc. Third-party in-kind contributions must be supported by documentation showing how you determined the value of the contribution, such as an appraisal of property value or market prices for goods or services. See Grants Management Advisory 2011-01 for additional guidance.

Content last reviewed on November 14, 2013
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