F. MATCH REQUIRMENTS
ESG requires a 100% match. The sub recipient must make matching contributions to supplement the ESG
program in an amount that equals the amount of ESG funds provided by KHRC. The sub recipient must
identify the source of match at the time of applying for ESG.
Matching contributions may be obtained from any source, including any federal source other than the ESG
program, as well as state, local, and private sources. However, the following requirements apply to matching
contributions from a federal source of funds:
• The sub recipient must ensure the laws governing any funds to be used as matching contributions
do not prohibit those funds from being used to match Emergency Solutions Grant (ESG) funds.
• If ESG funds are used to satisfy the matching requirements of another federal program, then
funding from that program may not be used to satisfy the matching requirements under this
The sub recipient may count as match the value specified in 2 CFR 200.306(d) for any building the recipient
or subrecipient donates for long-term use in the recipient's ESG program, provided that depreciation on
the building is not counted as match or charged to any Federal award. If a third party donates a building to
the recipient or subrecipient, the recipient may count as match either depreciation of the building and fair
rental charges for the land for each year the building is used for the recipient's ESG program or, if the
building is donated for long-term use in the recipient's ESG program, the fair market value of the capital
assets, as specified in 2 CFR 200.306(h)(2), (i), and (j). To qualify as a donation for long-term use, the donation
must be evidenced by a recorded deed or use restriction that is effective for at least 10 years after the
donation date. If the donated building is renovated with ESG funds, the minimum period of use under
§576.102(c) may increase the period for which the building must be used in the recipient's ESG program.
Eligible types of matching contributions.
The matching requirement may be met by one or both of the
Cash expended for allowable costs, as defined in OMB Circulars A-87 (2 CFR part
225) and A-122 (2 CFR part 230), of the recipient or subrecipient.
The value of any real property, equipment, goods, or services contributed to the
recipient's or subrecipient's ESG program, provided that if the recipient or subrecipient had to pay for them
with grant funds, the costs would have been allowable. Noncash contributions may also include the
purchase value of any donated building.
Calculating the amount of noncash contributions.
(1) To determine the value of any donated material or
building, or of any lease, the recipient must use a method reasonably calculated to establish the fair market
(2) Services provided by individuals must be valued at rates consistent with those ordinarily paid for similar
work in the recipient's or subrecipient's organization. If the recipient or 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.
(3) Some noncash contributions are real property, equipment, goods, or services that, if the recipient or
subrecipient had to pay for them with grant funds, the payments would have been indirect costs. Matching
credit for these contributions must be given only if the recipient or subrecipient has established, along with
its regular indirect cost rate, a special rate for allocating to individual projects or programs the value of those
Costs paid by program income.
Costs paid by program income shall count toward meeting the
recipient's matching requirements, provided the costs are eligible ESG costs that supplement the
recipient's ESG program.