Topic 1: What documentation is required?

45 CFR 75 provides guidance for documenting match
45 CFR 75, Subpart C, §75.306
• Verifiable from non-Federal entity’s records
• Are not included as contributions for other Federal awards
• Are necessary and reasonable for the accomplishment of project or program objectives
• Are allowable under subpart E

Internal documentation is needed to ensure match requirements are met.

• Track and report for each grant award.
• Match is reported on the SF‐425.
• A variety of methods are used by DD Councils to document match. Example: Excel spreadsheet
• If the Council has a DSA fiscal person that completes the SF-425, match totals can be provided to them for inclusion on the federal financial report.

It is important for Council staff to track the amount of match that is being submitted as part of a sub-recipient invoice when requesting reimbursement. This is important because:
• Council staff can determine they are not paying for greater than allowed costs for a project/activity
• Tracks total amount of match received and identifies match balances on an ongoing basis.