01.09.25 - Non-Federal Share

Non-Federal Share Policy Number and Last Update (01.09.25/03-2015)


IMSHS will solicit the support of members of local communities and citizens of the state of Illinois in sustaining a program which serves a group of its poorest workers. Parents are invited to volunteer in all components of the program, but have no responsibility for meeting the non-federal share requirement; parents are under no obligation to provide any services or materials.  Centers may not accept parents' donations of diapers, formula, food, or any other supplies.


Allowableness, Allocability, and Reasonableness

Before contributions may be counted, the director must determine that they are allowable, reasonable, allocable, and necessary as defined in 2 CFR 200, and as directly associated with the activities of 45 CFR 1304.


The director is responsible for documenting all contributions using the IMSHS form.


Volunteers' time is usually valued at minimum-wage plus benefits, unless a services is performed by a professional in that field. Donations of materials must be assigned their fair-market value. Directors will follow the guidance of 45 CFR 75 in setting the value of donations.

Expenditure of Cash Donations

When delegate agencies accept cash donations to use as matching funds, they will complete the IMSHS "In-kind Donation" form, and report the contribution, and the expenditure of it, on their monthly report to IDHS. They will keep a running total of donations for the fiscal year.

Cash donations must be spent within the fiscal year they are received, for allowable, allocable, and reasonable costs. When directors spend matching funds, they will submit a monthly expenditure report to the grantee, with supporting documents. The grantee will review the expenditures and disallow any that are not allowable, allocable, or reasonable.