YouthBuild Blueprint: Match Requirement

To be allowable as part of a match, an expenditure must be an allowable charge for federal grant funds and considered necessary and reasonable to accomplish the project or program objectives. DOL will make determinations of allowable costs in accordance with the applicable Federal Cost Principles. If the cost is not allowable as a grant-funded charge, DOL cannot count it toward the applicant's matching funds.

For federal awards from DOL, YouthBuild grantees must account for funds used for cost sharing or a match within their accounting systems as the funds are expended. It is not sufficient to receive and report monies as match; the monies must be expended on the program for it to be counted as a match. Expenditures of match funds must be reported on the recipient share section of the ETA-9130 form.

Additionally, match amounts must be verifiable from the YouthBuild grantee's records, not included as contributions for any other federal award, necessary and reasonable for the accomplishment of project or program objectives, and not provided by the federal government under another federal award.

Grantees should pay special attention to the requirements regarding match sources listed in TEGL 05-10, Change 1, "Updated Guidance on Match and Allowable Construction and Other Capital Asset Costs for the YouthBuild Program," as well as the YouthBuild Selected Cost Items attachment.

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• Last Updated:
• Created:
• Resource Publication Date: 2023
• Posted by: YouthBuild TA
• Posted in: YouthBuild