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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 recipient or subrecipient 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.
  • The award recipient has primary responsibility for meeting the match requirement and for ensuring subrecipient compliance with the match requirements.
  • Your agency must maintain records that clearly demonstrate the amount, source, and when the funds were contributed.
  • Recipients are required to report match on the quarterly Federal Financial Report (SF-425/line i)
  • Supporting documentation does not have to be provided to DOJ, but such records must be available in the event of an audit or site visit.??

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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, DOJ will assume the recipient did not meet the required match and will initiate collection of a cash match from the recipient.