PRESENTER

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

2. Overview Overview of Match & Leveraged Resources Documentation Tips Reporting Tips

3. 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

4. Match and Leveraged Resources Match and leveraged resources are resources • From the grantee • From a third party

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

6. 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

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

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

9. What is match? Match authority: • Required • Normally by statute or regulation • Allowable activities • Applicable Federal cost principles • Program regulations

10. What is match? Match types: • “New” cash • In-kind resources

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

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

13. Documentation Source documentation must be maintained to support valuation • Recording in the books of account • Actual costs incurred • Funding source

14. Documentation Source documentation • Contributions received from a third party • must include documentation • That the contributions were received • Method of valuation

15. 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

16. 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

17. 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

18. 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

19. 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

20. 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

21. Thanks Please complete the evaluation