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available to the grantee (or subgrantee) to be used specifically for project activities. The <br />grantee has control over and disburses these funds and they are tracked and accounted for in <br />their accounting system. Other federal resources may not be counted towards the match. <br />requirements. Examples of cash match include funds provided for grant activities by the <br />applicant; funds the applicant receives from employers or salaries paid by employers providing <br />the incumbent worker training; and cash funds the applicant receives from partners of the <br />applicant including foundations, private entities or state or local governments, provided that the <br />government resources are not comprised of any federal funds. In -kind contributions are non <br />cash contributions provided by the applicant or, non - Federal third parties. In -kind contributions <br />may be in the form of equipment, supplies, and other expendable property, donated time, and <br />the value of gpods and services that directly benefit and are specifically identifiable to the, . <br />project program. <br />9. Allowable Match <br />To be allowable as.part of match, a cost must be an allowable charge for Federal grant. <br />Determinations of allowable costs will be made in accordance with the applicable Federal cost <br />— - — principles- for- nonprofitsfeducation- and- governmerrt entities -as- indicated -in- Section V[-.B-.I- - -- <br />Additionally, grantees must follow the requirements regarding match, including definition and <br />valuation of in -kind resources found in 29 CFR 95.23 and 29 CF 97.24. <br />4. Incumbent Worker Salaries <br />The portion of an incumbent worker's salary paid while the worker is participating in <br />incumbent worker training (i.e., employee paid release time) may be counted as match under <br />these grants.. Fringe benefits and other pefsonal benefits cannot be counted as. match. For <br />employer partners (or subrecipients), these funds may be counted as cash match. Please note <br />that salaries paid by employers to OJT participants cannot .count as match. <br />5. SF -424, SF -424A and the Budget Narrative <br />The matching funds required of applicants who are proposing incumbent worker <br />activities must be shown on the SF -424 application and the SF -424A budget form. Please note <br />that any cash or in -kind resources beyond the 50 percent required match should be counted as <br />leveraged resources. Applicants must clearly make the distinction between what will be <br />considered matching funds and what will be considered additional leveraged resources.and <br />explain leveraged resources in the budget narrative separately from the explanation of match. <br />Do not include the leveraged funds on the 8F -424 or SF -424A. Applicants who are not <br />proposing incumbent worker activities should list no match amount on the SF -424 and SF -424A, <br />even if they are providing leveraged resources. Details on leveraged resources can be included <br />in the budget narrative. <br />For applicants proposing incumbent worker activities, the amount and nature of the <br />match must also be clearly described in the budget narrative as discussed in Section N.B.I. <br />The budget narrative must include a breakdown of the match that lists the amount of the cash <br />match; the amount of in -kind match; and the total match provided. If there is a discrepancy in <br />the amount of funds specified on the SF -424, SF -424A or Budget Narrative, DOL will consider <br />the amounts specified on the SF -424 as the applicant's match. <br />Applicants that fail to provide the required match information on the SF-424, SF -424A <br />and in the budget narrative will be found 'non-responsive to this SGA and their application will <br />not be considered for funding. There are no evaluation criteria or points associated with this <br />match requirement or the provision of leveraged resources. <br />