PRESENTERSteve MalliarasUSDOL-ETA, San Francisco

Match and Leveraged Resources

Overview

Overview of Match & Leveraged Resources

Documentation Tips

Reporting Tips

Match and leveraged resources are resourcesThat contribute to the objectives of the DOL-ETA award That are outside of the DOL-ETA award

Match and Leveraged Resources

Match and leveraged resources are resourcesFrom the grantee

From a third party

Match and Leveraged Resources

Match or leveraged sources may be fromThe public sector

Examples: state or local governments

Caution: Original source of funds

Match and Leveraged Resources

Match or leveraged sources may be fromThe non- profit sector

Examples:

Community organizations

Faith -based organizations

Education and training institutions

Match and Leveraged Resources

Match or leveraged sources may be fromThe investor community

Examples:

Angel networks

Economic development entities

Match and Leveraged Resources

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Match or leveraged sources may be fromThe private sector

Examples: businesses or industry associations

The philanthropic community

Example: foundations

Match and Leveraged Resources

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Match authority: Required

Normally by statute or regulation Allowable activities

Applicable Federal cost principles Program regulations

What is match?

Match types:

“New” cash

In-kind resources

What is match?

Match is not: Federal funds Prior investments Unallowable expense / activity Unreported Undocumented

What is match, not?

Leveraged resources: Authority

Required or encouraged Activities

Allowable or unallowable activities Types

“New” cash or in-kind

What are leveraged resources?

Source documentation must be maintained to support valuation

Recording in the books of account Actual costs incurred

Funding source

Documentation

Source documentation Contributions received from a third party must include documentation

That the contributions were received

Method of valuation

Documentation

Both match and leveraged resources are reported to ETA

Some on the ETA-9130 quarterly reportSome on the ETA quarterly narrative report

Reporting to ETA

There are three key expenditure valuations that must be reported on ETA-9130Required matchNon-match leveraged resources that have a non-Federal fund Non-match leveraged resources that have a Federal fund source

Reporting on ETA-9130

Required match must be reported Line 10j: “Total recipient share required”Updated note: The amount is the “total match requirement”NOTE: Must meet the basic tenets

Be an allowable expense or activity Benefit the DOL-ETA grant Supporting documentation

Reporting on ETA-9130

Non-match leveraged resources that have a non-Federal funding source Line 10k: “Recipient share of expenditures”Updated clarification: The amount is both

the amount of match expenditures through that quarter, AND

the amount of non-Federal allowable leveraged resources through that quarter

Reporting on ETA-9130

Non-match leveraged resources that have a Federal funding sourceLine 11a: “Other Federal funds expended”

NOTE: Must meet the basic tenets Be an allowable expense or activity Benefit the DOL-ETA grant Supporting documentation

Reporting on ETA-9130

Non-match leveraged resources that Are a non-Federal funding source

Benefited the DOL-ETA grant

Are documented

But are not allowable

Reporting on ETAQuarterly Narrative Report

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