Non-Federal Share Narrative

Find information about Non-federal matching information and explanations of difficult fiscal issues such as contributions, disallowances, documentation, in-kind, and volunteer services. Head Start administrators and grantees may use this helpful information to guide their work.

Volunteer Services

Volunteer hours must be calculated at the rates of other employees who perform similar work, such as a teacher’s aide or teacher’s assistant for documenting in-kind contributions. Grantees will find this information useful when preparing to document their 20 percent share of the grant.

Documenting In-Kind Contributions

Under a grant, the valuation of personal services, materials, equipment, buildings, and land must be verifiable from supporting records of the recipient, subrecipient, or contractor. Grantees and delegate agencies will find this resource useful when documenting volunteer services.

After Action Reviews

An After Action Review (AAR) is a discussion of a project or an activity that enables the individuals involved to learn for themselves what happened, why it happened, what went well, what needs improvement and what lessons can be learned from the experience. This article offers ideas that can assist management teams with addressing issues as they arise with open and continuous feedback. The spirit of an AAR is one of openness and learning. This article provides a brief overview of each approach and the variation in how each is conducted is provided.

Determining the Value of Donated Space

This Internal Revenue Service (IRS) publication is designed to help donors and appraisers determine the value of property, other than cash, that is given to qualified organizations. Grantees may find this information useful when questioning the value of donated space. It also explains what kind of information a filer must have to support the charitable contribution deduction claim on a tax return.