Current through Register Vol. 56, No. 18, September 16, 2024
(a) Upon project
completion, the applicant shall notify the Committee and request payment on a
payment claim voucher form authorized by the Committee.
(b) The payment request shall be accompanied by
the completed payment claim voucher, itemized bills, and related documentation that
substantiates all costs incurred.
(c)
In-kind services performed by the applicant or applicant's employees shall be
permitted to be used as the applicant's matching portion of costs for a project(s)
or any component of a project(s) funded under the provisions of this program. All
contributions, including cash and approved third party in-kind, shall be accepted as
part of the applicant's cost sharing or matching when such contributions meet all of
the following criteria:
1. The contributions are
verifiable from the applicant's records;
2. The contributions are not included as
contributions for any other Federally or State assisted project or
program;
3. The contributions are
necessary and reasonable for proper and efficient accomplishment of project
objectives;
4. The contributions are not
paid by the State and/or Federal government under another award, except where
authorized by State and/or Federal statute to be used for cost sharing or
matching;
5. The donation of buildings
for construction/facility acquisition projects or long-term use is allowable under
the program, and the value of the donated buildings for cost sharing or matching
shall be the lesser of (c)5i or ii below;
i. The
certified value of the remaining life of the buildings recorded in the applicant's
accounting records at the time of donation; or
ii. The current fair market value. However, when
there is sufficient justification, the Committee may approve the use of the current
fair market value of the donated buildings, even if it exceeds the certified value
at the time of donation to the project;
6. Volunteer services furnished by professional
and technical personnel, consultants, and other skilled and unskilled labor, if
approved by the Committee, may be counted as cost sharing or matching if the service
is an integral and necessary part of an approved project. Rates for volunteer
services shall be consistent with those paid for similar work in the applicant's
organization. In those instances in which the required skills are not found in the
applicant's organization, rates shall be consistent with those paid for similar work
in the labor market in which the applicant competes for the kind of services
involved. In either case, paid fringe benefits that are reasonable, allowable, and
allocable may be included in the valuation;
7. When an employer other than the applicant
furnishes the services of an employee, these services shall be valued at the
employee's regular rate of pay (plus an amount of fringe benefits that are
reasonable, allowable, and allocable, but exclusive of overhead costs), provided
these services are in the same skill for which the employee is normally
paid;
8. Donated supplies may include
such items as expendable equipment, office supplies or workshop supplies. Value
assessed to donated supplies included in the cost sharing or matching share shall be
reasonable and shall not exceed the fair market value of the property at the time of
the donation;
9. The method used for
determining cost sharing or matching for donated equipment and buildings for which
title passes to the applicant may differ according to the purpose of the award, if
(c)9i or ii below apply;
i. If the purpose of the
grant is to assist the applicant in the acquisition of equipment and buildings, the
total value of the donated property may be claimed as cost sharing or
matching;
ii. If the purpose of the
grant is to support activities that require the use of equipment and buildings,
normally only depreciation or use charges for equipment and buildings may be made.
However, the full value of equipment or other capital assets and fair rental charges
for buildings shall be allowed, provided that the Committee has approved the
charges;
10. The value of
donated property shall be determined in accordance with the usual accounting
policies of the applicant, with the following qualifications:
i. The value of donated buildings shall not exceed
its fair market value at the time of donation to the applicant as established by an
independent appraiser (for example, certified real property appraiser) and certified
by a responsible official of the applicant; and
ii. The value of donated equipment shall not
exceed the fair market value of equipment of the same age and condition at the time
of donation;
11. The value of
donated facility space shall not exceed the fair rental value of comparable facility
space as established by an independent appraisal of comparable facility space in a
privately-owned building in the same locality;
12. The value of loaned equipment shall not exceed
its fair rental value; and
13. The
following requirements pertain to the applicant's supporting records for in-kind
contributions from third parties:
i. Volunteer
services shall be documented and, to the extent feasible, supported by the same
methods used by the applicant for its own employees; and
ii. The basis for determining the valuation of
personal service, material, equipment and buildings shall be documented.
(d) The Committee shall
verify that the project(s) have been completed in accordance with the feasibility
plan and also verify applicant's payment claims. If payment claims are satisfactory,
the Committee shall forward payment.
(e)
No Federal or State cost share program shall be used as the applicant's matching
portion of costs for a project(s) or any component of a project(s) funded under the
provisions of this program.
(f) No
portion of the State cost share program shall be used as the landowner's portion of
costs for a project(s) or any component of a project funded under the provisions of
any Federal or State cost share program.
