Topic 2: How do I report match?

_____________ comes to you with a copy of the Standard Form 425 and requests your help with reporting match. Let’s take a look at the process…..

• Match is reported on the SF-425
• The SF‐425 is submitted annually.
• Match must be reported in Boxes 10i through 10k of the SF‐425.

Reporting on the SF-425

• Box 10i Total Recipient Share‐ The required recipient share should include all matching and cost sharing provided by recipients and third-party providers to meet the level required by the Federal agency.
• Box 10j Recipient Share of Expenditures‐ Enter the recipient share of actual cash disbursements or outlays.
• Box 10k Remaining Recipient Share to be Provided‐Enter the amount of Line 10i minus Line 10j.