Date Published: July 2014
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:
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.