Fiscal Management

Non-Federal Share

The requirement for a non-federal share match to a Head Start or Early Head Start grant reflects the partnership and commitment between the federal government and local community, and for the young children and families served in the program. Since Head Start's beginning, the federal government has committed to cover 80 percent of the actual costs of program services. It is expected that local communities would raise the other 20 percent. This three-part Management Matters session discusses non-federal share match. It uses interactive activities and supporting materials to explore the non-federal share match requirement.

In Part I, The Why, What, and How of Non-Federal Share Match, you will:

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

In Part II, Valuing, Documenting, and Tracking Non-Federal Share Match, you will:

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

In Part III, Planning for Non-Federal Share Match, you will:

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


Jeanie Mills 
Senior Training and Technical Assistance Associate 
National Center on Program Management and Fiscal Operations

Topic:Fiscal Management

Keywords:Non-Federal match

Resource Type: Article

Audience: Directors and Managers

Last Updated: March 21, 2018