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.