28 C.F.R. § 94.118 requires subrecipients to "contribute (i.e., match) not less than 20 percent (cash or in-kind) of the total cost of each project." Matching requirements are automatically waived for subrecipients "that are federally recognized American Indian or Alaska Native Tribes, or projects that operate on Tribal lands" and for subrecipients "that are territories or possessions of the United States (except for the Commonwealth of Puerto Rico), or projects that operate therein."

The VOCA Assistance Program matching requirement is set out in 28 C.F.R. § 94.118 and 34 U.S.C. § 20103(a)(7) allows State Administering Agencies (SAAs) to waive the matching requirement. It requires SAAs to establish and make public match waiver policies that describe how to request a match waiver, the eligibility criteria for the waiver, and the decision and notification process; and report waiver approvals to OVC. 34 U.S.C. § 20103(a)(8) also requires that SAAs issue match waivers for subrecipients during a pandemic national emergency, and for 1 year after it ends.

The OVC Bulletin—OVC September 2021 Updated Match Waiver Approval Process—outlines the application of the match requirement and waiver process and includes frequently asked questions.

The OVC Match Waiver Reporting: How to Complete the Match Waiver Spreadsheet webinar is available in the Training Library.