(a)
Eligible sources of grantee match may be cash or in-kind contributions. Cash
match may include cash from the grantee; funds generated by local,
non-department state or federal governments; and grants or contributions from
foundations, businesses, private individuals or nonprofit organizations.
In-kind contributions shall otherwise be eligible expenses under the awarded
grant subprogram and shall conform to the requirements of expense eligibility
for that particular subprogram, except as indicated under subd. 6. In-kind
contributions may include any of the following:
1. Labor from grantee staff established by
grantee time sheets including salary, hourly wages, fringe benefits, and other
costs determined by the department to be appropriate for the direct
implementation and administration of the project.
2. Donated labor from volunteers, the maximum
value of which is established by the department and included in the Surface
Water Grant Program Guidance available on the Surface Water Grant Program
website. Volunteers shall be at least 14 years of age in order for their time
to be eligible as match.
Note: For a county conducting a project
requiring compliance with U.S. department of agriculture natural resources
conservation service standards, the value of donated labor rate in that county
may be established by the U.S. department of agriculture farm service
agency.
3. Donated
professional services with the value determined in writing by the donor on
donor letterhead.
4. Donated
supplies or construction materials, with the value determined in writing by the
donor.
5. Donated equipment, with
the equipment purchase and rental value determined by the WisDOT's Classified
Equipment Rates Standard and Special Rated Units for highway equipment. If the
item donated does not appear on the WisDOT's Classified Equipment Rates
Standard and Special Rated Units document, the applicant shall determine the
value of donations using one of the following methods:
a. By choosing the closest equipment
equivalent from WisDOT's Classified Equipment Rates Standard and Special Rated
Units for highway equipment. Where the WisDOT's Classified Equipment Rates
Standard and Special Rated Units for highway equipment lists "rate set
locally," the department may determine a rate as published in the Surface Water
Grant Program Guidance.
b. By
determining the current market value using at least 3 estimates for purchase of
equipment from vendors within the vicinity of the project. The lowest estimate
will be used to establish the value of donated equipment. The applicant shall
submit copies of all estimates with the grant application and the grantee shall
maintain copies of estimates in the grantee's project file.
c. By determining the daily market rental
rate at the time of application. The applicant shall establish the daily market
rental rate using at least 3 estimates for the daily rental rate of equipment
from vendors within the vicinity of the project. The lowest estimate will be
used to establish the value of donated equipment use, prorated to reflect the
number of hours of actual use.
Example: Presume the daily market rate for
renting a trailer is $60 every 8 hours, and the project requires 2 hours of
use. The donated value for the trailer rental would amount to $15.
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Note: An applicant shall use the version of
the WisDOT's Classified Equipment Rates Standard and Special Rated Units for
highway equipment in effect in the year in which the equipment usage occurred.
The rates for equipment may be obtained from the Wisconsin department of
transportation. See the department's Surface Water Grant Program website for
the current Wisconsin department of transportation's Classified Equipment Rates
published in the State Highway Maintenance Manual.
6. Eligible costs associated with a
watercraft inspection project as outlined in s. NR 193.63 if the costs are used
as grantee match for Education grants and Lake, River and AIS Planning grants.
Watercraft inspection costs funded in part with state dollars are not eligible
sources of grantee match.
7. Other
costs determined by the department to be necessary to carry out a successful
project.
(b) The grantee
shall track match expenditures by subcategory shown in the approved project
budget, maintain proofs of purchase and proofs of payment for cash
expenditures, and maintain all documentation that established the value for all
donated, in-kind contributions.
(c)
The grantee shall track the substantiated value of donated materials,
equipment, services, and labor as all or part of the local share of the project
costs.
