Fiscal Management

Non-Federal Match

The federal government is committed to covering 80 percent of the actual costs of Head Start program services. The requirement for a non-federal match to a Head Start or Early Head Start grant reflects the partnership and commitment between the federal government and local community to support children and families served in the program. It is expected that local communities raise the other 20 percent. These three Management Matters training sessions discuss non-federal match. They use interactive activities and real-world scenarios to explore non-federal match requirements.

In Part I, The Why, What, and How, you will: 

  • Review the purpose of non-federal match
  • Discuss the regulations guiding non-federal match costs
  • Review what costs are allowable

In Part II, Valuing, Documenting, and Tracking, you will:

  • Learn how to value donated goods and services
  • Find out how to document non-federal match
  • Learn how to monitor the non-federal match budget to ensure you are on track to meeting your match

In Part III, Planning, Disallowances, and Applying for a Waiver, you will:

  • Consider ways to incorporate planning for non-federal match into other program planning activities
  • Learn about waivers and disallowances


John Williams
Program Management Specialist
National Center on Program Management and Fiscal Operation