Local cash matching funds, which are required by several COPS grant programs, may not come from funds already budgeted for law enforcement purposes. Grantees must maintain records that document the source of their local matching funds, the amount paid, and the timing of the payment contributions. For all three-year grant programs that require a local match (such as COPS' Universal Hiring Program), the percentage of local funds contributed to the grant project must increase each year of the grant period, and the federal share percentage must decrease each year.