Documentation

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Answer:

When the source of match is in-kind goods and/or equipment, written documentation must conform to 2 CFR Part 200 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
6. Value of commitments of land, buildings, and equipment – the value of these items is 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.

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Answer:

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.

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.

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Answer:

An MOU is a written document that must establish unconditional commitment, upon selection to receive a grant, by the third party to provide the services, the specific service to be provided, the profession of the persons providing the service, and the hourly cost of the service to be provided. At a minimum, a MOU must be executed between a recipient and/or subrecipient and a third-party service provider and include the following information:

1. Agency information:
   • Recipient’s/subrecipient’s identifying information with point(s) of contact
   • Service provider’s identifying information with point(s) of contact
2. Unconditional commitment of third-party provider to provide the service
3. Description of services to be provided
4. Scope of services to be provided and by whom
   • Specific contract to be matched
   • Length of time services provided/term of contract
   • Point-in-time number of clients receiving service
   • Total clients receiving service over grant term
   • Qualification of persons providing service
   • Estimated value of services provided (such as hourly rate)
5. Documentation of services match
   • Documentation requirements and responsibilities of service provider and recipient
   • Timeliness standards of service provider and recipient for providing services to individuals

A copy of the MOU must be provided to HUD prior to grant agreement execution to document the required match for the grant.