The system of policies and procedures for valuing, documenting, recording, processing, and reporting in-kind match is similar to the process used for tracking all organizational expenditures. The first step in establishing a match tracking system is the development of a match budget. This projected budget outlines how much is cash and how much is in-kind. Creating cost centers to report cash match provides a straightforward tracking method.
In-kind match is typically in the form of the value of personnel, goods, and services, including direct and indirect costs. Some examples include: volunteered professional services, materials/equipment, space and facilities, non-federally funded program activities, etc. Sub-grantees must document the contributed resource of value for all forms of in-kind match. For specific guidance regarding match requirements, please refer to the Victims Services Grant section online and select the specific grant program.
Cash match is either the grantee organization’s own funds (general revenue) or cash donations from non-federal third parties (i.e. partner organizations), or by non-federal grants. A cash match contribution is an actual cash contribution. Cash used as match may be obtained from other state (non-DCJS), local, program income, or private sources. Cash funds cannot be derived from federal sources. Once funds are committed to match for this project, they cannot be used for match in other areas.
All matching funds on awarded grants must be:
Matching funds are the non-federal share of costs that the grantee or the sub-grantee are required to contribute to accomplish the purposes of the grant. The primary reason is to share the costs of various government programs across jurisdictions or with the private sector. Funders sometimes structure match requirements to promote sustainability of projects past the life of the grant program.
