[Code of Federal Regulations]
[Title 28, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 28CFR90.17]

[Page 379-380]
 
                    TITLE 28--JUDICIAL ADMINISTRATION
 
              CHAPTER I--DEPARTMENT OF JUSTICE (Continued)
 
PART 90--VIOLENCE AGAINST WOMEN--Table of Contents
 
   Subpart B--The STOP (Services  Training  Officers  Prosecutors) 
              Violence Against Women Formula Grant Program
 
Sec. 90.17  Matching requirements.

    (a) The Federal share of a subgrant made under the State formula 
program may not be expended for more than 75% of the total costs of the 
individual

[[Page 380]]

projects described in a State's implementation plan. Section 2002(f). A 
25% non-Federal match is required. This 25% match may be cash or in-kind 
services. States are expected to submit a narrative that identifies the 
source of the match.
    (b) In-kind match may include donations of expendable equipment, 
office supplies, workshop or classroom materials, work space, or the 
monetary value of time contributed by professional and technical 
personnel and other skilled and unskilled labor if the services they 
provide are an integral and necessary part of a funded project. The 
value placed on loaned or donated equipment may not exceed its fair 
rental value. The value placed on donated services must be consistent 
with the rate of compensation paid for similar work in the organization 
or the labor market. Fringe benefits may be included in the valuation. 
Volunteer services must be documented and, to the extent feasible, 
supported by the same methods used by the recipient organization for its 
own employees. The value of donated space may not exceed the fair rental 
value of comparable space as established by an independent appraisal of 
comparable space and facilities in a privately owned building in the 
same locality. The basis for determining the value of personal services, 
materials, equipment, and space must be documented.
    (c) The match expenditures must be committed for each funded project 
and cannot be derived from other Federal funds. Nonprofit, 
nongovernmental victim services programs funded through subgrants are 
exempt from the matching requirement; all other subgrantees must provide 
a 25% match.
    (d) Indian tribes, who are subgrantees of a State under this 
Program, may meet the 25% matching requirement for programs under this 
subpart B by using funds appropriated by Congress for the activities of 
any agency of an Indian tribal government or for the activities of the 
Bureau of Indian Affairs performing law enforcement functions on any 
Indian lands.
    (e) All funds designated as match are restricted to the same uses as 
the Violence Against Women Program funds and must be expended within the 
grant period. The State must ensure that match is identified in a manner 
that guarantees its accountability during an audit.