What are the documentation requirements for in-kind goods and equipment?

Date Published: July 2014

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When the source of match is in-kind goods and/or equipment, written documentation must conform to the OMB Circular requirements in 24 CFR Parts 84 and 85 and the standards described below.

Written documentation of the donation of in-kind goods and/or equipment must be provided on the source agency's letterhead, signed and dated by an authorized representative of the source agency, and must, at a minimum, include the following:

  1. Value of donated goods to be provided to the recipient for the project;
  2. Specific date the goods will be made available;
  3. The actual grant and fiscal year to which the match will be contributed;
  4. Time period during which the donation will be available;
  5. Allowable activities to be provided by the donation; and
  6. Value of commitments of land, buildings, and equipment–the value of these items are one-time only and cannot be claimed by more than one project or by the same project in another year.

Documentation of match must be provided to HUD prior to grant agreement execution.

For more information on the documentation requirements for match in the CoC Program, review the CoC 2.0 podcast titled The Importance of Documenting Match Under the CoC Program.

Tags: CoC Program Requirements - Match

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