The following clarifies the policy for claiming costs for space as part of the match ACLS-funded Community Adult Learning Centers (CALCs) are required to provide.
As per 2 CFR Part 200.306, ACLS requires that grantees provide a minimum of 20% of the total grant award as match or the amount contributed in the previous year, whichever is greater (i.e., the matching share committed in year one of a multi-year grant cycle cannot be reduced without written DESE approval).
Programs may allocate instructional space as match in an amount up to 10% of the total grant award. The formula for determining space is the cost per sq. ft. used by the program (e.g., classrooms, office space) multiplied by the percentage of time the space is used by the program. This policy is in effect effective July 1, 2025 for FY26. (Note: If office space for general administrative organization wide services is included in the indirect cost calculation, it cannot be used as match.)
This policy will be posted on the Policy Memos page of the ACLS website and included in the addendum to the FY24-FY28 Massachusetts Policies for Effective Adult Education in Community Adult Learning Centers (CALCs) and Correctional Institutions (AECIs) .
Last Updated: February 20, 2025