Matching or Cost Sharing Guidelines MATCH TYPES The Learn and Serve America grant requires a dollar-for-dollar match (local cost share), which may be a cash match or an in-kind match as defined below. Cash Match: Actual cash donated or contributed to the project. In-Kind Match: Items which are donated to the project by the district, other organizations, or individuals. This includes time of teachers or supervisors to run the project, substitutes, secretarial services, volunteer time, transportation, office space, supplies and materials, furniture and equipment, etc. MATCH SOURCES The match or cost share may come from any source, federal or non-federal, other than from programs authorized under the National Service Laws (Learn and Serve America K-12, Community-based, Higher Education, and Tribal; State and National Direct AmeriCorps* and AmeriCorps* VISTA; and Senior Companions, Foster Grandparents, and the Retired Senior Volunteer Program). These sources include but are not limited to: Other Educational Programs: Federal and non-federal programs that contribute to the service-learning project in cash or in-kind can be sources for the match. *Example: A Title I technology coordinator at an elementary school spends one class period a day assisting students with an e-mail pen- pal project that is part of a cross-age tutoring project with the district high school. This portion of the technology coordinator’s time can be assessed as match or cost share. Program Income: Money earned through sales and services related to program implementation is considered program income and may be used as cash match. *Example: Middle school students design, develop, and tend a community garden. With vegetables from the garden and recipes from community members, the students produce a cookbook and their own salsa for sale. Proceeds from the sales may be used as a cash match for the grant. Donated Services – Volunteers: Unpaid services of individuals are valued at rates consistent with those paid for similar work in the subgrantee’s organization. If the subgrantee does not have employees performing similar work, the rates must be consistent with those for similar work. A reasonable amount for fringe benefits may be included in the valuation. Note well that, because the purpose of this grant is to enable and stimulate volunteer community service, you may not include the value of direct community service performed by volunteers. However, you may include the value of volunteer services contributed to the organization for organizational functions such as accounting, audit, training, and programs. In short, you can’t count the match if the volunteer service is the goal of the project, but you can count it if it’s designed to support the project. *Example – nonallowable match: An individual undergoes training in early literacy strategies and becomes a volunteer tutor working one-on-one with elementary students in conjunction with a service-learning project called “Each One Tutor One” that is designed to enlist and support a network of volunteer tutors. The volunteer’s services could not be counted because the program is designed to develop this kind of volunteer. * Example – allowable match: An individual undergoes training in mentoring and literacy strategies and becomes a volunteer tutor and mentor working one- on-one with middle school students who tutor elementary students through a service-learning project called “Treehouse Tutors” that is designed to connect middle school and elementary school students. Since the volunteer is providing support for the middle school tutors (who are providing the project’s service), you can count the volunteer’s time at an equivalent district rate, plus fringe benefits. *Example – allowable match: An architect teaches high school students about drafting and, with their input, develops a blueprint for a playground that the students will construct with help from community partners. Since she’s helping the students prepare for their project and is providing these services on her own time, and since the district doesn’t have an architect on staff, her volunteer hours can be valued at her standard rates, plus fringe benefits. Donated Services - Employees of Other Organizations: When employees of other organizations provide their services free of charge as part of their normal duties, their services are valued at their regular rate of pay, exclusive of fringe benefits. *Example: A staff member of the Adopt-a-Nursing Home project provides training for middle school students on working with seniors. Since these services are part of the staff member’s regular job duties, his services would be valued at his regular rate of pay, without fringe benefits. Also, since his services are training, they can be counted as match. Donated Supplies: If a third party donates supplies, the contribution is valued at the market rate of the supplies at the time of donation. *Example: Elementary school students conduct a campaign to identify neighborhood “safe” houses and educate the community about ways to reduce crime and violence. Student-developed brochures are printed for free by a local copying store, so the project can include the market value of the printing costs as matching or cost share. Loaned Equipment or Space: If a third party donates the use of equipment or space in a building but retains title, the contribution will be valued at the fair rental rate of the equipment or space. *Example: High school students in a health class studying issues of aging organize and hold a prom for local senior citizens. A local hotel agrees to let the students use a ballroom to host the event, so the project can list the regular rental rate for the space as matching or cost share. Donated Equipment, Buildings, or Land: The use of donated equipment, buildings, or land for matching or cost share requires the prior approval of the Service Learning Texas and the Corporation for National Service. MATCH GUIDELINES Only allowable costs may be used for matching, whether from grantee or subgrantee expenses or from third-party in-kind contributions. Allowable costs are those that are allowable under the grant guidelines. (See the Budget Notes on pages 4-5 of the Instructions for expenditure guidelines.) Allowable costs for matching must be incurred during the grant period. MATCH DOCUMENTATION Verifiable records must be maintained by the subgrantee that document cash match and in-kind match. These records must also show the formula used to determine the match where applicable. When volunteer hours are used, sign-in sheets or some other form of documentation must be maintained to demonstrate the match. Records must be retained by the subgrantee and made available for audit for a period of not less than five years from the date of completion of the project. See the Match Worksheets and Volunteer Worksheet that follow for examples of how to document match and volunteer time. Guide provided by Walker & Company A technical assistance provider of CNCS Ten great ways to meet your match! 1. Staff time spent on service-learning project: including teacher, Principal, Substitute teachers, Trainers’ or School Administrators’ time working necessary staff functions relating to the service learning project, keep track of time and use salary and benefits paid. 2. Classroom used for service-learning project, be sure to pro-rate for amount of time project is using space and use value provided by school board, can include value of utilities and maintenance. 3. Variety of supplies necessary to run program including: photocopy, office supplies and materials, postage, AV equipment, phone, fax. Use the amount that you would have to pay. 4. Fiscal agents that do not take any indirect cost. Ask fiscal person and obtain the negotiated rate for the organization. 5. Cash contributions, from PTO, parents, or any community organizations. 6. Transportation provided at no cost to project, possibly bus, truck or car transportation, you can use the state approved mileage rate multiplied by the number if miles traveled. 7. Donation of supplies including items necessary to accomplish program goals and objectives; for example, plants, seeds, trees film, masks, gloves, books. Use amount that you would have to pay. 8. Additional discounts above and beyond those available to the general public provided by local vendors. It is best to get the vendor to note the additional discount directly on the invoice. 9. Grants or other funds that are obtained and used to further the goals and objectives of the service-learning project. 10. Volunteer recognition items including: refreshments for celebrations, recognition certificates or other items to recognize and acknowledge commitment. Use amount that you would have to pay. The basic rule of thumb is that you can count most reasonable and necessary items that are used to meet the goals and objectives if the project. It is essential that match is appropriately documented. Document the basis for determining the value if personal services, material equipment, building, and land. Give the donor a receipt signed by donor which includes: Name of donor, Date of donation, description if item/service, and estimated value.