Grantees must keep detailed accounting records and documentation to track match funding. The grantee’s financial records must clearly show the source, amount, and timing for all matched contributions. The grantee has the primary responsibility for meeting the match requirement and for ensuring subrecipient compliance with match requirements. In addition, if a recipient or subrecipient has included a match that exceeds the required matching portion within the approved budget, the records of those additional amounts must be included and maintained as if they are a part of the regular match amount. Matching funds are restricted to the same use of funds as allowed for the Federal funds, and subject to audit.

Please note that grantees may not use Victims of Crime Act (VOCA) funds, or funds from other Federal awards, as match funding for OVC anti-trafficking awards.

Grantees are required to report the match (both cash and in-kind) on the quarterly Federal Financial Report (FFR). Additionally, the full matching share provided (both cash and in-kind) must be reported on the final FFR submitted at the end of the period of performance. If the matching share is not reported, DOJ will assume the grantee did not meet the required match and will initiate collection of a cash match from the grantee. The DOJ Grants Financial Guide includes additional information on matching and cost sharing requirements.

For general government-wide rules regarding match and match requirements, see 2 C.F.R. § 200.306.

A non-Federal entity that expends $750,000 or more during the non-Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of 2 C.F.R. § 200 Subpart F – Audit Requirements. Audit reports must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.

Federal agencies can no longer grant due date extensions for submission of single audit reports. The Federal Audit Clearinghouse (FAC) requires all grant award recipients to use the Internet Data Entry System (IDES) to submit the Standard Form-Single Audit Component (SF-SAC) and the Single Audit Reporting package online.

Please send any requests for the auditor of your organization to OJP’s Audit Confirmation email: [email protected].

Under OVC-funded anti-trafficking programs, organizations should not collect “contributions” from survivors to fund services (in whole or in part) or collect funds for other purposes such as encouraging saving by “holding” funds or opening a savings account on behalf of the individual. OVC-funded services should be provided free of charge, and if program participants are encouraged to open a savings account to establish financial stability, it should be in their own name and any contributions should be voluntary.

In some circumstances, OVC may permit housing assistance programs to use a sliding scale or contributory model towards rent and collect funds from program participants; however, the grantee must first consult with their OVC grant manager, as these funds may be subject to the rules governing program income (see DOJ Financial Guide).