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
What did he/she
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
• 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
• 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
Affiliation:_______________________________ Telephone __________________
Date (s) and Time of Contributed Effort
Description of Contributed Effort (activity, location, audience, attendance)
Equivalent of Contribution: $________________ Valuation___________________________
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-
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
• 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
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
11/04/09 School Visit – Ryder 4.00 $40.00
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 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
06/28/09 Waddell Financial Rental Space $200 per hour X 3 hours for $600.00
Monthly Coor. Market value small conference room
07/03/09 Waddell Financial Rental Space $500 per hour X 4 hours for $2,000
Parent’s meeting Market value large auditorium
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:
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.
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
Separation note books Need pencils for Sandra
for parents to use in students
Boys need mentors Students need Devon
Get Everyone Involved in the Match Game
Staff Secured Match
Sandra - 10,000 5,000 (-)
Girod - 10,000 5,000 (-)
Mallory - 10,000 12,000
• 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
•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,
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!