3.3 Matching or Cost Sharing Requirements
Records for Match
You and your subrecipients must maintain records which clearly show the source, amount, and timing for all matched contributions.
- In addition, if a program or project has included a match that exceeds the required matching portion within its approved budget, you must include and maintain the records of those additional amounts as if they are a part of the regular match amount.
- For all block/formula funds, the State has primary responsibility for subrecipient compliance with the requirements.
- For all discretionary funds, the recipient and the subrecipients or contractual recipient have shared (joint) responsibility for ensuring compliance with all the requirements regarding matching shares, including proper reporting.
The most common error found during the final financial reconciliation and closeout of an award is the failure to properly report matching funds. The full matching share provided (both cash and in-kind) must be reported on the Federal Financial Report (FFR) submitted at the end of the award period. If the matching share is not reported, OJP will assume the recipient did not meet the required match and will initiate collection of a cash match from the recipient.