290 DEPARTMENT RESPONSIBILITY IN MAINTAINING INTERNAL FINANCIAL RECORDS, FILES, AND DOCUMENTATION

APPENDIX II

SECTION G - MATCHING OF FEDERAL FUNDS

1. Matching Requirement Provisions of the Acts

1. General
   
   The Smith-Lever Act and the District of Columbia Public Postsecondary Education Reorganization Act require that the State Cooperative Extension Services provide from non-Federal funds a certain amount to match the Federal allocation. Section 1444 of the Food and Agriculture Act of 1977 does not require matching by the 1890 Institutions.
   
2. Smith-Lever
   
   (1) Section 3(b)(1) - requires that the States continue to match funds in an amount equal to match requirements for FY 1962.
   
   (2) Section 3(b)(2) - requires that Federal funds allocated to the Virgin Islands and Guam after FY 1972 must be match on a dollar for dollar basis.
   
   (Pursuant to Section 501(d) of Public Law 95-134, as amended, and Section 1361(c) of Public Law 96-374, as amended, Guam, the Virgin Islands, Micronesia, American Samoa, and Northern Marianas are entitled to have the first $200,000 of any matching requirement waived.)
   
   (3) Section 3(c)(2) - provides that Congress may impose a matching requirement when appropriating funds authorized by this paragraph.
   
   (Funds matched under Sections 3(b) and (c) are termed an "offset" to Smith-Lever funds and can be used for any approved Extension project. See Section A.)
   
   (4) Section 3(e) - lifted the dollar matching requirement for the Virgin Islands and Guam for FY 1978 and FY 1979 only.
   
   (5) Matching of Carry-over Funds - Smith-Lever funds must be matched the fiscal year in which they are appropriated in order to carry over unobligated balances into the next year.
   
   (6) Section 3(d) - administrative matching requirements have been placed on certain National initiatives.
   
3. District of Columbia (D.C.) Public Postsecondary Education Reorganization Act
   
   Section 208(c) prohibits use of funds appropriated pursuant to this section for payment of greater than one half of the costs of D.C. Extension work. Thus, in effect, there is a dollar for dollar match required of the District of Columbia.
   

2. Certification of Availability of Funds
   
   Each State must advise ES of the amount of offset/matching funds from non-Federal sources which will be made available for Extension work. The amount which each State will be required to offset for the year involved will be furnished to the State prior to submission of the certification. Certification must be submitted on Form CFD-2103 (Exhibit 6) which is provided by ES. The certification is due on or before September 30 in order for the State to receive its first quarter allocation.
   
   

Revised May 1994