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					  MATCH




Lynette O’Neal
Assistant Provost
University of Illinois at Urbana-Champaign
                GEAR UP Fiscal Reporting Requirements.

                •   Required documentation for Personal Services/Salaries and Benefits: When an
                    employee is wholly supported with GEAR UP funds, the basic payroll records
                    substantiate the personal service expenses. YOUR REGULAR RECORDING
                    PROCEDURES ARE OKAY.




                •   If an employee is partially supported with GEAR UP funds, he/she will be required to
                    maintain appropriate time distribution records that document the actual time spent
                    on GEAR UP activities. YOU HAVE TO CREATE OR MODIFY REGULAR
                    RECORDING PROCEDURES.
What did he/she
 actually do?
GEAR UP Fiscal Reporting Requirements.



•   Recipients must ensure that GEAR UP funds supplement and not supplant funds
    expended for existing programs.



     •   (Supplement means to enhance or increase funding beyond current educational
         requirements.



     •   Supplant refers to replacing required expenses within a program with federal funds.



     If it is an expense would be required even in the absence of federal funds, then it would
                                      be considered supplanting.
Sources of Matching Contributions:

• Matching contributions may be made from any non-Federal source, including
non-Federal grants.


• Matching or cost sharing requirements may be satisfied by:
                  (1) any necessary and reasonable costs paid by
                      the grantee and verifiable in the accounting records
                  (2) the value of third party in-kind contributions.
Timing of Contributions
Grantees are required by GEAR UP to comply with
the matching percentage stated in their applications
for each individual year designated in their
applications. Federal audits may be conducted
during the grant.
There are no “catch up “ provisions.
Applicable Cost Principles
       Reasonable - Allocable - Consistent
Items allowable under the applicable cost principles, if
charged directly to the grant, may be included as match
for the grantee’s cost sharing requirements.


Litmus Test: If you can pay for it with GEAR UP funds it
can most often be considered a candidate for MATCH.
Match Types Authorized by Section 404C(c) of
the Higher Education Act

-$ - Financial Assistance: dollars in the form of private funds
or the amount of financial assistance paid to students from
state, local, and institutional funds.


-$ - Waivers: The amount of tuition, fees, room, or board
waived or reduced for GEAR UP students.


-$ - Intervention Activities: the amount of expended or
documented expenditures provided by volunteers, and
compensated staff of organizations.
If you are not sure if it can be used for a match




use the litmus test or




contact your GEAR UP officer.
Volunteer Valuation of In-kind Contributions: All in-kind matching
contributions must be supported by documentation that shows how the
value of the contribution was derived.

If the in-kind match relates to volunteer services:

        - name of the volunteer
        - date of the activity,
        - a description of the activity,
        - type of duties performed,
        - number of hours worked
        - any other pertinent information that substantiates the match

Volunteer services furnished by professionals and technical personnel,
consultants, and other skilled and unskilled labor may be counted as
match if the service is an integral and necessary part of the program.
                                       Volunteer - Partner Valuation Form
Name:_____________________________________________________________
Affiliation:_______________________________ Telephone __________________

                           Date (s) and Time of Contributed Effort
                           Date___________________ Time________________________


Description of Contributed Effort (activity, location, audience, attendance)
___________________________________________________________________

Equivalent of Contribution: $________________ Valuation___________________________

Signature:___________________________________________________________
Valuation Statement: My signature certifies that the aforementioned information is accurate to the best of my knowledge
and accurately depicts my cost share contribution as reflected by my current compensation package or market value. I
understand that this is a federally sponsored program that requires an accurate valuation statement (explanation) of my in-
kind contribution.
Volunteer Valuation of In-kind Contributions

Rates for volunteer services must be consistent with those paid for similar work in the
labor market in which the school competes for the kind of services involved. Fringe
benefits that are reasonable, allowable, and allocable may be included in the valuation.

When an employer other than the recipient provides the services of an employee, the
services shall be valued at the employees’ regular rate of pay.

Example: Attorney provides legal services or information regarding profession, use
         rate of pay

         Attorney passes out sandwiches, use volunteer rate


                         Volunteer Rate of Pay for 2008 is $20.25
                         (www.independentsector.org)
•   All matching contributions must be verifiable and can only be counted one
    time: A matching contribution may be counted as cost sharing towards
    only one Federal project. The same contributions cannot be counted as
    cost sharing for two or more Federal grants (including multiple GEAR UP
    grants).
Matching Contributions must be incurred solely to advance the GEAR UP
project: If matching contributions benefit both a GEAR UP project and another
project or entity, the matching contribution must be credited in the proportion
that it benefits the GEAR UP project.

     Matching contributions cannot be shifted from one project to another.
                          No double dipping.

Matching contributions must occur during the grant period:
Matching contributions must occur during the same year as the grant.

Additional match reported over the 50/50 requirement cannot be used to meet
future year’s match requirements.
•Documentation of Match: To avoid potential audit findings, it should be noted
in the supporting documentation where and what kind of funds are used as
matching funds (school district general funds, private funds or in-kind match).



•Source documents, invoices, time and effort logs, timesheets and activity sign
in sheets/logs that document the date, activity/purpose should be kept with the
Fiscal Agent to support your match.



            Remember TOO Much Documentation is Just Enough!
                             Loretta Lewis (Staff)
                             Cost Share (excel spreadsheet)
Date       Deliverables             Hours             $ Equivalent   Commitment
08/24/09   Talked to GEAR UP        1.0               $10.00
           Contact

11/04/09   School Visit – Ryder     4.00              $40.00
           Awards Program
12/07/09   Cost Share Mtg.          2.00              $20.00
           Colgate – Mr. Green

02/03/10   Teacher’s Workshop       3.00              $30.00



Total                               10 Hours 100.00                  $100.00

                                                          MATCH
Match Documentation for Space
This form is designed to capture space contributions to GEAR UP SMARTS. Activity
documentation for space must be out side of the normal school day for partner schools.
Colleges (non University of Illinois), businesses, community agencies must use this form
to document facility – in-kind contributions.

Date       Description         Basis of         Computation                   Value
                               Valuation        (formula/design)
06/28/09   Waddell Financial   Rental Space     $200 per hour X 3 hours for   $600.00
           Monthly Coor.       Market value     small conference room
                               (rental rate)
07/03/09   Waddell Financial   Rental Space     $500 per hour X 4 hours for   $2,000
           Parent’s meeting    Market value     large auditorium
                               (rental rate)



Additional Information: Space analysis based on current rental rates for external usage.
Signature of Person Completing Report________________________
Title______________ Telephone_____________ Date____________
• Equipment usage and building usage are allowable matching expenditures. The
valuation of equipment usage is based on hours used and the market rate for rental of
similar equipment in your area. The valuation of building space used for GEAR UP
activities must be set by the School Board in the Schools General Policies and cannot
exceed the fair market rate of similar rental space.

• A percentage of the indirect costs that are required to maintain the general
operations of the school are allowed as acceptable match. Examples include:

        janitorial services
        utility costs
        basic telephone services (identified long distance charges are direct costs
        against the grant).

The valuation needs to be based on square footage used for GEAR UP activities or an
hourly rate applied to actual time spent for GEAR UP program.
       What are the consequences for failure to provide matching
       dollars for the GEAR UP funds spent?


Consequences: A refund to Office of Commissioner of Higher
Education for any federal funds advanced during the grant period
over your documented match OR a reduction in the next year award
amount, OR removal of equipment purchased with GEAR UP funds,
OR denial to award further GEAR UP funds to your school.
             The
          Circulars
            Say?


A-102 for States
  A-110 for Partnerships
     A-21 for IHEs
          A-133 for Everyone
Type             University   State Government    Non-Profit

Costing            A-21            A-87             A-122

Administration     A-110           A-102            A-110

Audit              A-133           A-133            A-133




                                           Stephanie Cappel, EdD
Good Record Keeping may avoid a visit from the Men and Women in Black
                 Design a “Match Press Package”

Make it Personal and as Dr. Cappel would say, tell your story!

Everyone should tell the same story

Brief Description of Program

Brief Paragraph on need

What is GEAR UP

Why you need their match and exactly what you need

How will it benefit them?

Student anecdotes with picture (release)

Success stories and parents
             Not Compensated by GEAR UP


  Needs Statement          Current            Staff
                          Condition        Responsible

Separation note books Need pencils for    Sandra
for parents to use in students
workshops
Boys need mentors     Students need       Devon
                      computer training
            Get Everyone Involved in the Match Game
                      Maximize Resources

Staff           Secured            Match
                   Match           Commitment
Sandra -        10,000             5,000 (-)
notebooks
Girod -         10,000             5,000 (-)
mentors
Mallory -       10,000             12,000
mentors
       Build Capacity



• Use your needs statement to identify areas where a match is appropriate
• Contact all businesses in school’s demographic area
• Negotiate Discounts – Hotels, equipment, gift items (difference between market
rate and discounted rate)
                                     ~

Create Advocacy Groups (sustained match during program implementation)
     •Hands of Change – male mentoring and motivational volunteer group
     •The Gift – female mentoring and motivational group
     •HomeWorks – an educational, leadership and political advocacy
           parent group
     •FRIEND - an on call mentoring organization
• Monthly Parent Newsletter (composed by financial institution)



• Student Newsletter (proofed and designed by public relations firm)


•Develop Incentive Program – certificates, tee-shirts, school paraphernalia,
etc.
Compose Thank you – LETTERS
Create special certificates of appreciation
Use pictures related to their match contribution
Appreciation Statements from Students


Follow up with a phone call to see if they received the letter - use this to initiate
conversation on future match opportunities.



                            All match is created equal.

Acknowledge each contribution regardless of the size!
Match