13. DOCUMENTATION OF VOLUNTEER SERVICES

     An agency that plans to include the value of volunteer services as part of its non-Federal match must first put in place a system for documenting those services. This documentation begins with the form signed by both the volunteer and his or her supervisor recording the date, hours, and kind of service provided. This includes the assignment of the appropriate rate from the agency's scale of volunteer rates, the calculation of the cash value of the volunteer service, and the entrance of this amount into the agency's system of accounts. Staff will have to be trained in the system and responsibility assigned for maintaining subparts of the system and for oversight of the whole.

     Because documentation of volunteer services must meet Federal Audit Standards, the agency's chief fiscal officer and the personnel manager should be included among those who develop and/or approve the system for recording volunteer services.

     Records of volunteer services are subject to the same retention requirements as other fiscal records of Federal grant funds.

REFERENCE 
 TEXT CITATION 

"Head Start Child Development Programs: 
A Manual of Policies and Instructions." 
Manual a6108-1, Office of Child 
Development, September 1967.
3. f. Volunteers 

(1) ... to take credit for non-Federal share for volunteers, time records must be kept, signed by the Director of the Center, indicating when the volunteer arrived and departed.
 
REFERENCE  TEXT CITATION 

"HDS Discretionary Grants Administration Manual." TN86-1. 

Chapter 2. Cost Sharing or Matching
F. Records of Cost-Sharing or Matching Contributions 

45-CFR 74.53(d) provides the requirements for records of cost-sharing or matching contributions. Records of cost- sharing or matching contributions are subject to audit in the same manner and to the same extent as records dealing with the use of Federal grant funds.

"HDS Discretionary Grants 
Administration Manual" TN86-1, 
Attachment A--Administration of Grants. 
Federal Regulations, Title 45, Part 74, 
Subpart G, Cost Sharing or Matching. 

74.53 Qualifications and exceptions
(d) Records 
Costs and third-party in-kind contributions counting towards satisfying a cost-sharing or matching requirement must be verifiable from the records of recipients.... These records must show how the value placed on third-party in-kind contributions was arrived at. To the extent feasible, volunteer services shall be supported by the same methods that the organization uses to support the allocability of its regular-personnel costs.
 

BACK TO T.O.C

Head Start National Library Collection | BMCC Home