14B NCAC 11b .0105 LOCAL MATCH
(a) Local match required for the expenditure of Juvenile Crime Prevention Council funds allocated for each county during any fiscal year may include either cash or in-kind contributions, except that capital expenditures shall require a cash match.
(b) Cash used as a required match may include any local general revenue funds collected by the local government and included in the current fiscal year budget.
(1) For purposes of this Rule, cash match may not include any state or federal monies; however, Juvenile Crime Prevention Council program funds may be used as a match for federal grants. Juvenile Crime Prevention Council administrative funds may be used as match for federal funds only if approved by the Department in the certification budget.
(2) Cash used as a required match may also include any private foundation grant or individual contribution so long as such grant or contribution is made a part of the operating budget of the local program and is reported to the County Finance Officer on the Program Agreement and Accounting forms.
(c) In-kind contributions may include non-cash goods or services within a county's current assets or operation that is used to support the operation of any new or continuing program for which Juvenile Crime Prevention Council funds are requested.
(d) In documenting the value of an in-kind contribution, the county will:
(1) Use the value of goods or services that directly benefits and is specifically identifiable to the program's activities; and
(2) Provide justification to the Department of the value claimed.
History Note: Authority G.S. 143B-516(b)(11);
Temporary Adoption Eff. July 15, 2002;
Eff. April 1, 2003;
Transferred from 28 NCAC 02A .0105 Eff. June 1, 2013.