Match and Leveraged Resources PRESENTER Steve Malliaras USDOL-ETA, San Francisco

Overview of Match & Leveraged Resources Documentation Tips Reporting Tips

Match and Leveraged Resources Match and leveraged resources are resources That 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 resources From the grantee From a third party

Match and Leveraged Resources Match or leveraged sources may be from The public sector Examples: state or local governments Caution: Original source of funds

Match and Leveraged Resources Match or leveraged sources may be from The non- profit sector Examples: Community organizations Faith -based organizations Education and training institutions

Match and Leveraged Resources Match or leveraged sources may be from (contin.) Match or leveraged sources may be from The investor community Examples: Angel networks Economic development entities

Match and Leveraged Resources Match or leveraged sources may be from (contin.) Match or leveraged sources may be from The private sector Examples: businesses or industry associations The philanthropic community Example: foundations

What is match? 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, not? Match is not: Federal funds Prior investments Unallowable expense / activity Unreported Undocumented

What are leveraged resources? Leveraged resources: Authority Required or encouraged Activities Allowable or unallowable activities Types “New” cash or in-kind

Documentation Recording in the books of account 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

Reporting to ETA Both match and leveraged resources are reported to ETA Some on the ETA-9130 quarterly report Some on the ETA quarterly narrative report

Reporting on ETA-9130 There are three key expenditure valuations that must be reported on ETA-9130 Required match Non-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 source Line 11a: “Other Federal funds expended” NOTE: Must meet the basic tenets Be an allowable expense or activity Benefit the DOL-ETA grant Supporting documentation

Quarterly Narrative Report Reporting on ETA Quarterly Narrative Report Non-match leveraged resources that Are a non-Federal funding source Benefited the DOL-ETA grant Are documented But are not allowable

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