Field notes
Matching contributions that hold up under a cost review
In-kind staff time and donated equipment look generous on paper — until a reviewer asks for timesheets and ownership proof.
Matching contributions are often the first place a cost schedule softens. A programme manager lists volunteer hours at a market rate, or includes equipment already owned by the organisation, without a clear valuation method.
Before you lodge, write down the valuation rule in one sentence next to each matching line. For staff time, keep timesheets that show the hours were not also charged as a direct cost. For equipment, record the acquisition date, remaining useful life, and the portion dedicated to the funded activity.
If you cannot produce that trail in a week, remove or reduce the line. A smaller matching figure that survives scrutiny is safer than a larger one that triggers a clarification round and delays award.