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7 . Citizen Corps/CERT programs must comply with the DHS requirement of NIMS compliancy. A letter from your County Emergency Management or your sponsoring agency indicating compliance with NIMS requirements must be completed by the deadline outlined in the contract . A . Cost Share Guidance Types of Match Cash Match - Cash ( hard ) match includes non - Federal cash spent for project- related costs , according to the program guidance . Allowable cash match must only include those costs which are in compliance with 2 CFR Part 225 , Cost Principles for State, Local, and Indian Tribal Governments ( OMB Circular A- 87) and 44 CFR Part 13 , Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments , In - kind Match . In- kind ( soft) match includes , but is not limited to , the valuation of in - kind services . " In - kind " is the value of something received or provided that does not have a cost associated with it . For example , if in- kind match (other than cash payments) is permitted , then the value of donated services could be used to comply with the match requirement . Also , third party in - kind contributions may count toward satisfying match requirements provided the grantee receiving the contributions expends them as allowable costs in compliance with 2 CFR Part 225 , Cost Principles for State, Local, and Indian Tribal Governments ( OMB Circular A- 87 ) and 44 CFR Part 13 , Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments , Definitions Matching or Cost Sharing . This means the value of the third party in - kind contributions and the portion of the costs of a Federally- assisted project , or program not borne by the Federal Government . All cost- sharing or matching funds claimed against a FEMA grant by State , local or tribal governments must meet the requirements of the program guidance and/or program regulations , 44 CFR § 13 , and 2 CFR § 225 . Cash Match ( hard ) . This includes cash spent for project- related costs under a grant agreement . Allowable cash match must include only those costs which are allowable with Federal funds in compliance with the program guidance and/or program regulations , 44 CFR § 13 , and 2 CFR § 225 . In - kind Match ( soft) . This means contributions of the reasonable value of property or services in lieu of cash which benefit a Federally- assisted project or program . This type of match may only be used if not restricted or prohibited by program statute , regulation or guidance and must be supported with source documentation . Only property or services that are in compliance with program guidance and/or program regulations , 44 CFR § 13 , and 2 CFR § 225 , are allowable . Monitoring . Monitoring may be accomplished through either a desk- based review or on - site monitoring visits , or both . Monitoring will involve the review and analysis of the financial , programmatic , performance , compliance and administrative processes , policies , activities , and other attributes of each county and will identify areas where technical assistance , corrective actions and other support may be needed . Desk monitoring is the review of projects , financial activity and technical assistance between the Division and the applicant via e- mail and telephone . On - Site Monitoring are actual visits to the recipient agencies by a Division representative who examines records , procedures and equipment . The Division may request additional monitoring/information if the activity , or lack thereof, generates questions from the region , the sponsoring agency or Division leadership . The method of gathering this information will be determined on a case- by-case basis . 26 l