In these cases, you may be able to use non-competitive procurement procedures described in the Administrative Guide for Grants . Please contact your Grants and Contracts Officer for more information. Match is a non-federal resource used as an adjunct to federal subgrant dollars. The specific share of grant costs which must be from non-federal resources varies by grant, as does the type of match allowed. Soft match is sometimes referred to as in-kind, and is best described as the value of donated goods or services.
Hard match is an actual cash expense to the grant.
None of the grants currently administered by the Idaho State Police require that match be generated on a line item by line item basis, unless that method is proposed by the subgrantee organization. Larger sums of match generated in fewer line items, i.e. - personnel costs, reduces the administrative burden for you. As we discussed earlier, match must be reported quarterly during the subgrant project period, and must be identified and tracked as carefully as federal expenditures. Match need not be accrued at the same rate as federal funds are expended during the project period, as long as the total percentage of non-federal match required has been accrued by the end of the project period. More information about matching funds is available in the Administrative Guide to Grants , or by telephoning your Grants and Contracts Officer.