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. An agency's volunteer services should be documented similarly as for its employees, including time and attendance records or activity sheets.

The basis for determining the valuation of personal services, materials, equipment, buildings, and land must be verifiable from the records of the recipient, subrecipient, or contractor under the grant. Volunteer services, to the extent feasible, should be supported by the same level of documentation used by the recipient for its own employees, including time and attendance records.

Last Updated: February 22, 2023