What are the documentation requirements for in-kind services as match?

Date Published: July 2014

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Documentation of in-kind service match requires a different approach than documentation of in-kind goods and equipment. The recipient/subrecipient must enter into a formal memorandum of understanding (MOU) with the agency providing the in-kind service(s) and must establish a system to document the actual value of services provided during the term of the grant. A recipient or subrecipient may use a letter from the partner agency to document the commitment to provide the in-kind service in advance of executing a formal MOU, for instance, if the recipient/subrecipient opts to wait to execute an MOU upon receipt of notification of award from HUD. The MOU may be between a recipient or a subrecipient and another agency, but the terms must be described in the MOU.

If match is provided to multiple recipients by a third-party service provider, the CoC may consider documenting standardized rate information for all local recipients to use as part of in-kind service match documentation. Service providers may use these pre-set rates for their match calculations. For instance, match documentation resources could include preventive medical service fees or free medical services made available to a recipient’s/subrecipient’s program participants by an area health care provider, or the salary of a maintenance worker provided to the recipient for the property.

Services provided by individuals must be valued at rates consistent with those ordinarily paid for similar work in the recipient’s/subrecipient’s organization. If the recipient/subrecipient does not have employees performing similar work, the rates must be consistent with those ordinarily paid by other employers for similar work in the same labor market. Therefore, recipients/subrecipients must document standardized local rates for specific types of services as a basis for match commitments. Common in-kind services include outpatient mental health visits, medications, alcohol and substance abuse therapeutic sessions, and employment training/day programs.

Recipients/subrecipients should periodically check with providers of in-kind match, not only to ensure that they are providing adequate documentation, but also to determine if:

  1. Their fee structure and/or standardized pricing has changed; and/or
  2. The type(s) of services provided to program participants has changed.

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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