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Effective date: December 13, 2020
Leveraged resources are all resources used to support WIOA Title I-B grant activities and grant outcomes, whether or not those resources meet the standards required of allowable match. Leveraged resources can be either:
Match is defined as additional funds expended to support grant objectives when required either by statute or in the Funding Opportunity Announcement (FOA) as a condition of the award.1
For all federal awards, any shared costs or matching funds and all contributions, including cash and third-party in-kind contributions, must be accepted as part of the non-federal entity's cost sharing or matching when such contributions meet all of the following criteria:2
In-kind contributions must be valued consistent with 2 CFR § 200.306. Refer to U.S. Department of Labor Leveraged Resources Guidance for further clarification.
The following cannot be used as Match however may be counted towards Leverage.
At this time, none of the federal statutes for programs currently administered by Department of Labor- Employment and Training Administration specifically allows the use of its funds as match for another federal program.6
Local WDBs must have written policy and/or procedures defining how leverage is calculated.
Local WDBs must maintain records that support the cash match costs and be available for audit and review. For third party contributions, support for the value must be verifiable from sub-grantee records or be maintained by the grantee, including the methods used to determine the value.
Examples of LR activities include, but are not limited to:
Examples of LR funding sources include, but are not limited to:
Local WDBs must report all leveraged resources on the monthly financial status report in Contract Management and Expenditure Tracking (COMET) for the life of the grant.
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