Cost Share (Match) Training
Understanding Match
| Term | Definition |
|---|---|
| Match | “Match” is a general term that refers to goods, services or cash donated to the project, regardless of who paid for them. In the case of GEAR UP grants, it means the non-federal share of program costs. If your organization purchased the goods or services but did not request reimbursement from the grant, then the generic term “match” applies. If another person or organization donated the goods or services, then both the generic term “match” and the more specific term “in-kind” apply. Matching follows the same rules as the money you spend on GEAR UP. Your matched goods and services must be allocable, allowable, and reasonable. |
| In-kind | “In-Kind” refers to non-cash contributions of goods or services made by third party individuals or organizations to GEAR UP Projects. Examples of in-kind include work done by unpaid volunteers in support of GEAR UP, fee waivers, and donations of supplies, facilities, or equipment. Qualifying in-kind contributions must be necessary to accomplish program activities, verifiable, and only allowable if the grantee could legitimately pay for them. In-kind match follows the same rules as the money you spend on GEAR UP. Your in-kind match must be allocable, allowable, and reasonable. |
GEAR UP grants require a dollar-for-dollar match (it may vary according to the school or district), meaning that for every dollar of federal grant money spent on the project, the grantee must find an equal dollar amount of match in the form of state, local, or donated funds. The intent of the match is to build capacity within a community that supports and sustains the creation of a college going culture, whether or not grant money is available. Matches should be developed as ongoing, sustainable, efforts, not just isolated efforts. Generally, match is something you are already doing, such as tutoring, counseling, or engaging with parents and community partners, it just needs to be documented.
It is the grantee's job to generate and document this match with the same care and attention to accuracy, accountability, and timeliness as documenting the use of federal grant funds. For every dollar GEAR UP spends of the federal allotment, we need to contribute an equal state share. If we cannot identify sufficient matching funds to meet the program goals, we have to reduce our program expenditures by an equal amount. As a project as a whole, if the non-federal share (in-kind) is not met, we may have to cut back on the program. If a sub-grantee does not meet the match requirement, they could have their federal funds reduced, or their award could be terminated. Thus, meeting the in-kind match is critical to the success and sustainability of GEAR UP
GEAR UP Match Requirement
GEAR UP grants require a $1.00 match for each $1.00 of grant funding, unless otherwise specified in your sub-award. The school district's match requirement must be met during the fiscal year. You cannot “catch up” later. The district may also exceed the required match amount without penalty. Most do, which demonstrates a firm commitment to creating and sustaining a college going culture within their communities. Match can be audited at any time, just the same as any other expenditure in your grant.
Only under special circumstances will match be allowed outside of the fiscal year. These special circumstances will need to be submitted and approved by the USU STAR! GEAR UP team prior to inclusion on the invoice.
Match Qualifications
How to Meet the Required Match: Collecting and documenting match on an ongoing basis is wise, efficient, and much less stressful than attempting to catch up or go back and document it. When collected as part of the dayto-day program, it is easier to record accurately and monitor regularly. Breaking down a grant's match requirement on a monthly basis makes it manageable and attainable.
Grantees may choose to assign a staff person or team to coordinate the match. School staff must receive Match Allowability and Documentation Training to be eligible to document time as in-kind match. Some find it helpful to create match binders or folders for staff to keep with them as they do their GEAR UP work. Having the information and forms on hand makes it easier to collect match documentation as it occurs.
When considering whether or not goods or services qualify as allowed match, refer to the Common GEAR UP Costs section in Section 3: Expenditure & Reimbursement Procedures. If it is an allowable expenditure, it is also an allowable match item. Generally, to determine if a good or service qualifies as match, you should ask yourself,
- Could I pay for this item or service using my federal GEAR UP funds?
- Is it legal and ethical?
- Does it pass the “headline test”? (Would you want this to be reported in newspapers?)
- Remember that if an expense is unallowable for reimbursement, it is not allowable as match.
Other Federal Funds: Match cannot be claimed from other sources/programs that are federally funded. In other words, if you receive other federal grants, any good or service obtained with those funds cannot be used as match to the GEAR UP program.
Match can be counted only once. If you have more federal grants, you can only count a match contribution once. Additionally, if you partner with another federal program, and provide goods or services jointly, and both programs are collecting match, you must determine which program gets the match - you may split it out and share it, or one program may use it. If you have more than one grant that requires match, you cannot move match from one project to another. Each must be documented separately and the match must be used for the grant for which it was contributed.
Donations may be counted as match, but discounts cannot. Discounts cannot be counted towards match. For example, if you order student planners and they give you the planners at 25% off volume discount, you cannot count the 25% discount as match. However, if you purchase one hundred planners and they give you ten free, you can count the ten free planners' value as match.
Volunteer Services: Volunteer services are paid at the rates specified on the Volunteer Certification Match Form. Generally the lower volunteer rate will apply, unless the volunteer is functioning in his/her official capacity. For example, a parent who helps set up for the college fair will be matched at the lower volunteer rate. That same parent who makes a presentation regarding his work as a chemist for career days might be matched at the higher professional rate. Volunteer rates exceeding the two standard rates, e.g., other, need to be valued at what you would pay for the service not at the individuals' wages. When documenting a person's service, it should be valued at the rate of what someone would ordinarily be paid to do the work rather than the contributor's actual paid wage. If the organization has no one doing similar work, then the value needs to be consistent with what is paid for that type of work in the local area. Retain supporting documentation on how the rate was determined.
Teacher & Other Staff Time
All paid school district teachers and staff must use the “In-Kind Match Contribution of Teacher or School Staff Time and Effort Report” form to document their time as match.
Teacher and other school staff time may be counted as in-kind match IF it meets these criteria:
- The in-kind match time must support the goals and objectives of GEAR UP and be in addition to the general tasks expected of a teacher or school staff. For example:
- If a teacher is teaching Finance in the classroom curriculum or other college readiness curriculum, the total time spent preparing the curriculum outside of the regular contract day can be counted as match.
- If a teacher volunteers time beyond their regular contract day to participate in a GEAR UP sponsored activity, that time can be counted as match. Staff time spent on GEAR UP activities during or outside of the contract day can be counted as match.
- Teacher time attending GEAR UP sponsored professional development may be counted as match, regardless of whether or not it is during or outside of their regular contract day. Schools must choose whether they want to match the teacher's time or the substitute teacher's time. Administration (building and district) and classified staff time in support of GEAR UP activities always count as match regardless of whether the time is on or off contract.
- School Counselor time may be counted as match when engaged in GEAR UP activities if they are categorized by your district as an administrator and not as a certified staff member.
- All persons providing teacher or staff match time must sign an In-kind Contribution of Teacher or Staff Time and Effort Report each month.
- All time devoted to GEAR UP specific activities can be counted as match at the same rate that person is normally paid, including benefits, if they are doing work similar to their regular duties.
- If staff (not teachers) are participating in activities directly related to GEAR UP during regular school hours for which they are being paid, this may count as match as long as these are activities they would not normally be doing if the GEAR UP program were not in place.
Field Trips: For teachers, all time spent supervising students outside of a teacher's normal contract day can be counted as match, except that for overnight field trips GEAR UP will assume eight hours of sleep per chaperon which cannot be included in the total match hours.
All staff and volunteer time spent supervising students during a field trip may be counted as match, less the eight hours designated as sleep time during overnight field trips.
Other Match Items & Notes
School District Physical Space and Equipment: Use depreciation and cost allowance to value space and equipment. Please see a copy of the Depreciation and Cost Allowance section from the OMB Omni Circular (2 CFR 200).
Rate Sheet: When documenting volunteer time, spaces, and services, develop a rate sheet to document how you determined the value. Many schools and organizations already have established rates. Sometimes you may need to do some research to find out the fair market value in your area. Submit your rate sheet at the beginning of each grant year to the USU Administrative Team.
Match Policy
Tier 1: Schools who are more than 15% off expectations receive a high risk rating in risk assessment -- they have until the mid-year risk assessment to get back into expectations.
Tier 2:If schools have not moved to within 7% of match expectations (no longer high risk rating), then:
- USU meets with their administrators to outline expectations, brainstorm ideas, and let them know next potental steps.
- Schools are required to develop a match plan which details how they will make up missing match and return to good standing within the next 3 months.
Tier 3: If schools are still below 7% match expectations:
- Not be eligible for carry over funds
- Will not be able to expense more than they are matching on monthly invoices
- Will lose amount of annual funding at the following schedule*:
- 75-84% - 15% decrease in funding
- 65-74% - 25% decrease in funding
- 55-64% - 35% decrease in funding
- 45-54% - 45% decrease in funding
- Under 45% - at risk for losing all funding
* This will not start until Year 2