§ 94.118 Project match requirements. ( a ) *Project match amount.* Sub-recipients shall contribute (*i.e.,* match) not less than twenty percent (cash or in-kind) of the total cost of each project, except as provided in paragraph (b) of this section.
( b ) *Exceptions to project match requirement.* The following are not subject to the requirement set forth in paragraph (a) of this section: ( 1 ) Sub-recipients that are federally-recognized American Indian or Alaska Native tribes, or projects that operate on tribal lands;
( 2 ) Sub-recipients that are territories or possessions of the United States (except for the Commonwealth of Puerto Rico), or projects that operate therein; and
( 3 ) Sub-recipients other than those described in paragraphs (b)(1) and (2) of this section, that have applied (through their SAAs) for, and been granted, a full or partial waiver from the Director. Waiver requests must be supported by the SAA and justified in writing. Waivers are entirely at the Director's discretion, but the Director typically considers factors such as local resources, annual budget changes, past ability to provide match, and whether the funding is for new or additional activities requiring additional match versus continuing activities where match is already provided.
( c ) *Sources of project match.* Contributions under paragraph (a) of this section shall be derived from non-federal sources, except as may be provided in the DOJ Grants Financial Guide, and may include, but are not limited to, the following: ( 1 ) *Cash; i.e.,* the value of direct funding for the project;
( 2 ) *Volunteered professional or personal services,* the value placed on which shall be consistent with the rate of compensation (which may include fringe benefits) paid for similar work in the program, but if the similar work is not performed in the program, the rate of compensation shall be consistent with the rate found in the labor market in which the program competes;
( 3 ) *Materials/Equipment,* but the value placed on lent or donated equipment shall not exceed its fair market value;
( 4 ) *Space and facilities,* the value placed on which shall not exceed the fair rental value of comparable space and facilities as established by an independent appraisal of comparable space and facilities in a privately-owned building in the same locality; and
( 5 ) *Non-VOCA funded victim assistance activities,* including but not limited to, performing direct service, coordinating, or supervising those services, training victim assistance providers, or advocating for victims.
( d ) *Discounts.* Any reduction or discount provided to the sub-recipient shall be valued as the difference between what the sub-recipient paid and what the provider's nominal or fair market value is for the good or service.
( e ) *Use of project match.* Contributions under paragraph (a) of this section are restricted to the same uses, and timing deadlines for obligation and expenditure, as the project's VOCA funding.
( f ) *Recordkeeping for project match.* Each sub-recipient shall maintain records that clearly show the source and amount of the contributions under paragraph (a) of this section, and period of time for which such contributions were allocated. The basis for determining the value of personal services, materials, equipment, and space and facilities shall be documented. Volunteer services shall be substantiated by the same methods used by the sub-recipient for its paid employees (generally, this should include timesheets substantiating time worked on the project).