This rule contains standards for Service Providers to satisfy State requirements for matching.

1. (1) Allowable for Matching. With the exceptions listed in subsection (2), of this rule, matching requirements may be satisfied by any or all of the following:

   1. (a) Allowable costs supported by non-State or Federal grants incurred by the service provider during the effective funding period;
   2. (b) The value of third-party funds and in-kind contributions applicable to the matching requirement period; and,
   3. (c) Costs supported by fees and program income.

2. (2) Unallowable for Matching. The following costs and expenditures may not be used to satisfy the match requirement.

   1. (a) Costs paid for by another State, Federal or other governmental agency contract or grant except as provided by State or Federal statute;
   2. (b) Costs or third-party funds and in-kind contributions that are used to satisfy a matching requirement of another State contract or Federal grant;
   3. (c) Expenditures of Medicaid Funds;
   4. (d) Expenditures for services not related to the Covered Services for substance abuse and mental health services specified in Rule 65E-14.021, F.A.C.;
   5. (e) Unallowable costs specified in 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as incorporated by reference in Rule 65E-14.001, F.A.C.; and,
   6. (f) Income from sale of printed material, food, and books purchased with State funds.

3. (3) Not Requiring Matching. The following services and funds do not require local match:

   1. (a) Deinstitutionalization projects, which are defined as adult mental health programs in the following Covered Services as defined in Rule 65E-14.021, F.A.C.:

      1. Case Management,

      2. Drop-In/Self Help Centers,

      3. Florida Assertive Community Treatment (FACT) Teams,

      4. Intensive Case Management,

      5. Mental Health Clubhouse Services,

      6. Recovery Support,

      7. Residential Levels I, II, III and IV,

      8. Room and Board with Supervision Levels I, II, and III,

      9. Short-term Residential Treatment, except those acute care continuum programs supported with Baker Act funds and operated by a public receiving facility; and,

      10. Supportive Housing/Living.

   2. (b) Services funded under Children’s Mental Health (100435) and Purchased Residential Treatment Services (102780) appropriation categories.
   3. (c) Substance Abuse and Mental Health Block Grant funds for local community mental health centers.

   4. (d) The amount of Substance Abuse General Revenue funding in special categories 100618 and 100420, as determined by the following calculations:

      1. For the most recent 12-month period available, calculate the number of clients served by the service provider that present with primary, secondary, or tertiary alcohol or drug problems as specified in the substance abuse enrollment and admission data in the department’s Mental Health and Substance Abuse data system.

      2. From the data, count the total number of persons presenting with alcohol as a primary, secondary, or tertiary problem.

      3. Divide the total number of persons presenting by the number of clients served to arrive at the percentage of alcohol clients served.

      4. Subtract the percentage of alcohol clients served from 1.00 to arrive at the percentage of drug abuse clients served.

      5. Multiply the percentage of drug abuse clients served by the total amount of General Revenue substance abuse funds in the contract to arrive at the amount that does not require match.

4. (4) Calculating the Total Match Amount.

   1. (a) Add the amounts from paragraphs (3)(a), (b), (c), and subparagraph (3)(d)5., in this rule, together and subtract that total from the total amount of the contract.
   2. (b) Divide the result in paragraph (4)(a), in this rule, by 3 to arrive at the total match amount required.
   3. (c) Records. Costs and third-party funds and in-kind contributions counting towards satisfying a matching requirement must be verifiable from the service provider’s records. These records must show how the value placed on third-party in-kind contributions was derived.

5. (5) Special Standards for Third-party In-kind Contributions.

   1. (a) Third-party in-kind contributions shall conform to allowable cost provisions to satisfy a matching requirement.
   2. (b) When a third-party in-kind contribution is made at a reduced charge, the service provider’s records must provide documentation as specified in paragraph (5)(d), of this rule, to verify that portion of the cost donated.
   3. (c) The values placed on third-party in-kind contributions for matching purposes shall conform to other appropriate sections of this rule.

   4. (d) Documentation of in-kind contributions. All third-party in-kind contributions must be documented. The following standards will be applied to all claims for in-kind match:

      1. Service. A statement from the employer of the person who provided the donated service detailing the nature of the service, basis for computing cost of those services, dates and number of hours the services were provided and certification that the services were provided and certification that the services were not and will not be paid for by the service provider but were donated at no charge. This statement shall be prepared on the letterhead stationery of the donor and signed by the chief executive officer of that organization.

      2. Volunteers. A statement from the volunteer certifying that required services were performed for the service provider free of charge and the minimum training and experience requirements were met for the service performed. Time logs shall be prepared and signed by the volunteer. In addition, a schedule shall be prepared by the service provider which indicates the basis for establishing the value of these services.

      3. Supplies. A statement from the person or organization donating the supplies detailing the description, condition and value of the supplies and a certification that the donor was not and will not be paid for the supplies. This statement shall be on the letterhead stationery of the donor. If no letterhead is available, the statement shall include the name, address and telephone number of the donor, and signed by a responsible party of that organization.

      4. Use of equipment. A signed statement from the owner of the equipment detailing the description of the loaned equipment, responsibilities for repairs, maintenance and insurance, beginning and ending dates of the use of the equipment; the valuation of the use of the equipment and a certification that no payment has been or will be received for the use of the equipment. This statement shall be on the owner’s letterhead stationery.

      5. Use of building or space. A signed statement from the owner of the property, building or space detailing the description of the property; dimensions; times available and used; responsibilities for repairs, maintenance, insurance, utilities and janitorial services; the valuation of the use of the property and a certification that no payment has been or will be received for the use of the property. This statement shall be on the owner’s letterhead stationery.

6. (6) Valuation of Donated and Volunteer Services.

   1. (a) Donated Services. When an employer other than the service provider furnishes free of charge the services of an employee in the employee’s normal time of work, the services shall be valued at the employee’s regular rate of pay including the employee’s fringe benefits. If the service provider does not have those employees performing similar work, the rates shall be consistent with those ordinarily paid by other employers for similar work in the same labor market.
   2. (b) Volunteer Services. When, at the discretion of the service provider, volunteer services are used as local match, the individual must meet the training and experience requirement of employees placed in similar positions. These services are only allowable up to a maximum of ten percent of the contracted dollars inclusive of the required match. Time logs and all other required documentation must be available for audit purposes.

   3. (c) Valuation of Donated Supplies and Loaned Equipment or Space.

      1. If a third party donates supplies, the contribution shall be valued at the market value of the supplies at the time of donation.

      2. If a third party donates the use of equipment or space, but retains title, the contribution shall be valued at the fair rental rate of the equipment or space.

   4. (d) Valuation of donated equipment, building, and land. The fair market value at the time of donation of the equipment, building or land may be counted as matching. In all cases, the approval may be given only if purchase of the equipment, building or land would be approved as an allowable cost.
7. (7) Appraisal of Real Property. It will be necessary to establish the market value of land or a building or the fair rental rate of land or of space in a building. In cases where there is a dispute between the department and a service provider regarding the value of land or a building, or the fair rental rate of land or a building, the department shall require that the market value or fair rental rate be established by a certified real property appraiser and that the value or rate be certified by a responsible official of the party to which the property or its use is donated. The appraisal needs to include the appraiser’s estimate of the remaining useful life of the property.
8. (8) Service providers are responsible for meeting matching requirements for substance abuse and mental health funds, as specified in Chapter 394, Part IV, F.S., based on the total amount of contracted or subcontracted funds.

Rulemaking Authority 394.74, 394.9082(3) FS. Law Implemented 394.74, 394.76, 394.9082 FS. History–New 2-23-83, Amended 2-25-85, Formerly 10E-14.05, 10E-14.005, Amended 7-1-03, 12-14-03, 1-2-05, 7-27-14, 4-27-16.