Non Federal Match (DFSS)

Allowable Cost (NFM)

Allowable Cost: NFM: Third party in-kind contributions shall count toward satisfying a cost-sharing or matching requirement only where, if the party receiving the contribution we ...

Background

The non-federal match requirement was formalized in the Head Start Act, first enacted in 1981 (Public Law 97-35) and reauthorized multiple times since. DFSS currently requires ...

Cash Contributions

Cash Contributions: The delegates's cash outlay, which is generated by the non-federal entity (delegate) or donated by a third party, and is expended to fund allowable program cost ...

Disallowance

Disallowance (Disallowed Cost) A cost determined during an audit, or other review conducted by the funding agency or Grant Recipient (DFSS), to be unallowable under the OMB Cost P ...

Documentation (NFM)

Documentation: Written proof that a service has been provided or a donation has been received. Examples include Receipts Timecards /Time Sheets Sign-in sheets Invoices Pr ...

Indirect (NFM)

A Delegate may provide matching in the indirect cost category by reducing the allowable charges to the grant per the indirect cost rate as approved in the indirect cost agreement. ...

In-Kind

In-Kind: Property or services that benefit a grant-supported project or program and are contributed by non-federal third parties without charge to the delegate. In-kind contribu ...

Local Partnership Reliance

Head Start’s Partnership Model Head Start's funding model is unique in that it relies on a federal-local partnership. The non-federal match ensures that the program: Enga ...

Non Federal Match (NFM)

Non-Federal Match: That portion of the total costs of the program provided by the non-federal entity(Delegate) in the form of in-kind donations or cash match received from third p ...

Total Costs

Total Costs: for a Program All allowable costs of a program incurred by delegate including the federal and non- federal match. Total costs do not include those paid by other s ...

Volunteers

Volunteer(s): An individual providing a service that is necessary to the operation of the Head Start program at no cost to a grantee agency. DocumentationAll matching contributi ...

Parent Volunteer Time (Allowability Considerations)

The Allowability of parent volunteer time is based upon whether the parent is giving a service to the delegate or receiving a service from the delegate. Allowable examples Time ...

Valuation time with Policy Committe / Governing Body

Time spent by governing bodies such as the Board of Directors, and the Policy Committeee may be used as in-kind for time spent in their decision-making capacity related to the Head ...

Donated Supplies Valuation Considerations

Donations of SuppliesAs defined in 45 CFR § 75.306, the delegate should value third-party donations of supplies at the current fair market value of the supplies as determined ...

Record Keeping (Accounting)

Accounting practices will vary regarding the summarization and entry of the match into your agency's revenue. For example, cash match might be maintained in the general ledger as ...

Donated Space Valuation Considerations

Donated SpaceDonated space must not exceed the fair rental value of comparable space as established by an independent appraisal of comparable space and facilities in a privately ow ...

Consultants NFM

Consultants with reduced ratesConsultants and other individuals may provide their services to a program at a reduced rate. The difference between this reduced rate and the amount n ...