Demystifying Matching and Cost Sharing on Your Federal Grant

Webinar • Thursday, June 22, 2017 • 2:00-3:30 Eastern time

Webinar Details

Subject: Post-award

Prerequisites: Some knowledge of federal grant management and audit requirements is helpful

Recommended Field of Study: Specialized Knowledge and Applications, Accounting (including Government Accounting)

Program Knowledge Level: Basic

Advanced Preparation: None

“We’ll help you if you help yourself.” The sentiment is as old as philanthropy. One way that it manifests itself these days is in the form of federal requirements for recipients (and perhaps subrecipients) to provide a nonfederal share of the resources needed to carry out a grant program or project.

Requirements that limit federal participation in the total cost of a federal award mean that awardees must find and use nonfederal resources that meet a variety of underlying conditions. Failure to do so can have what the auditors call a “direct and material effect” on how much federal money you’ll get to keep when your grant or subgrant is settled up. So, understanding how to handle your nonfederal share is a critical element of grants management success.

This webinar will help you gain that knowledge and update you on the relevant policy changes that show up in the new “Super Circular” (2 CFR 200) issued by the Office of Management and Budget. You’ll get answer to these — and similar — questions:

  • Matching or cost sharing … what’s the difference?
  • “Hard match” vs. “soft match”; “cash” vs. “in-kind” — What do the terms really mean?
  • How does the term “leveraging” enter the picture?
  • What conditions must be met so that nonfederal resources are acceptable?
  • Which management policies apply to use of the nonfederal share? Which ones don’t?
  • What are the standards for documenting matching or cost sharing?
  • What tools can we use to value third-party in-kind contributions?
  • How do requirements for maintenance of effort or earmarking affect the nonfederal share?

Join Bob Lloyd, principal of Federal Fund Management Advisor™, for this timely, in-depth briefing.


  • Grant and contract managers
  • Sponsored projects administrators
  • Program managers
  • Finance directors
  • Accounting staff
  • Principal investigators
  • Internal auditors
  • External auditors

Hand-out Materials:

Attendees will receive presentation slides as well as access to background materials.

Allowable Charges

The costs of webinars sponsored by Federal Fund Management Advisor™ are allowable charges to your federal grants and subgrants. The cost principles issued by OMB under its uniform guidance (and applicable to all types of awardees) state, “The cost of training and education for employee development is allowable” (2 CFR 200.472).

Attend this Live Webinar and Earn up to 1.5 CPE Credits
Federal Fund Management Advisor™ is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Select to add to your shopping cart.

Finally! A practical guide to grants management.

Get practical grants management guidance that blends age-old conventional wisdom
with the historic changes in OMB’s uniform guidance:
Add A Practical Guide to Federal Grants Management -
From Solicitation Through Audit, 2nd Edition
to your order!

This comprehensive resource blends age-old conventional wisdom with the historic changes in OMB’s uniform guidance. You'll benefit from the advice of experts on time and effort reporting, procurement under grants, direct charging certain costs, single audit preparations, subrecipient monitoring and much more. The 500+ page softbound book is a valuable management guide, compliance document and training tool for busy grants managers, program directors, financial officers and auditors at nonprofit organizations, educational institutions, and state and local governments.

This valuable resource will help you and your grants management team:

  • Understand the differences between direct and indirect costs
  • Make the subrecipient vs. contractor determination
  • Realize the full impact of OMB’s emphasis on internal controls
  • Understand which familiar elements of time and effort reporting have been retained in the uniform guidance ... and which are new
  • Know the nuances of requirements for subrecipient assessment and monitoring
  • Understand contract clauses in agreements for procurement under grants
  • Apply the general tests of allowability
  • Understand special issues confronting pass-through entities contracting with foreign organizations
  • Know which clauses flow down when crafting a subaward
  • Understand what is meant by a 10% de minimis indirect cost rate
  • Audit the vulnerabilities in your grants management operation
  • Understand what is meant by audit "resolution"
    ...and much more

A Practical Guide to Federal Grants Management is the best insurance policy there is for limiting your organization’s risk of disallowed costs, loss of federal funding and public relations nightmares. Add it to your order today!

Federal Fund Management Advisor

About Us