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.

Documentation
All matching contributions must be verifiable from the delegate's records. 

The use of volunteer time as a match must include the establishment of a wage scale based on the delegate agency's internal scale or prevailing wages in the area.

Salaries and wages used in meeting cost-sharing or matching requirements on Federal awards must be supported in the same manner as salaries and wages claimed for reimbursement from Federal awards.

Volunteer Services
Volunteer services are an integral part of the Head Start program.

Professional and technical personnel, consultants, and other individuals, such as Head Start parents, may furnish volunteer services.

Each hour of volunteered service may be counted if the service is an integral and necessary part of the program.

To count the time of a volunteer as match, the volunteer must be providing a service to and not receiving a service from the program.

The procedures for valuing volunteer services are found in 45 CFR § 75.306.

However, if a volunteer is paid from a grant that is funded by state and/or local and federal sources, (e.g., 60 percent state/local and 40 percent federal), part of the volunteer's time may be used as match. In this example, 60 percent of the costs may be used as match if the state/local funding is not already used as a match for the federal funds. It may be necessary for the agency to contact the volunteer's funding agency to verify the funding status.

For example, if the agency has an estimated 30 percent fringe rate, then 30 percent should be allocated to volunteer time. In this case if a volunteer provides $100 of volunteer services (e.g., 10 hours at $10/hour), the total valuation would be $130 or $100 X 1.3.

For a volunteer's time to be counted as in-kind it must adhere to the following criteria.

• The services provided by the volunteer would have to otherwise be allowable costs that would be purchased from a consultant or other individual or provided by salaried personnel.
• The duties of the individual must be controlled by the agency.
• The value of the service provided by the individual must be measurable and material.
• The value must be based upon the service provided by the individual. For example, a dentist who volunteers time to provide dental services to Head Start children should have time valued according to normal compensation for the service provided. If the dentist chooses to volunteer in a different capacity, such as working in the classroom, his service should be valued according to the agency's current wage scale.

Supporting documentation should include:
Volunteer's name
The dates, including year, the volunteer provided services
The duration of time of services the volunteer provided to the program The volunteer's supervisor's signature
The volunteer's signature
The volunteer activity

The rate applied to this activity Total valuation for the time period

Consultants
Consultants and other individuals may provide their services to a program at a reduced rate. The difference between this reduced rate and the amount normally charged by the individual may be used as in-kind.

The delegate must have a written agreement with the individual that documents the reduction, and documentation must be maintained of the services provided. This may be in the form of an invoice or other delegate-developed form that is used consistently.