I have a grant that requires an in-kind or cash match. What kind of documentation do I need to maintain related to my match? What common audit errors should I avoid?

One of the most common problems grantees have related to their match is failure to document or account for the match, whether it is a cash or in-kind contribution.  You will need to maintain appropriate records related to your match which may include receipts, timecards, invoices, etc. as documentation.

Common problems related to matching to avoid include:

• Using other federal funds as match, where the funds are restricted and cannot be used to match other federal grants. Most federal grants cannot be used as a match on another federal grant.
• Match deemed unnecessary to operate the grant.
• Match amounts that are unreasonable or excessive.
• Claimed match not in the approved grant budget.
• Match claimed on Federal Financial Report (FFR) is based on estimates, not actual amounts incurred.
• Match expense incurred outside of grant award period.