[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: 28CFR90.55]

[Page 384]
 
                    TITLE 28--JUDICIAL ADMINISTRATION
 
              CHAPTER I--DEPARTMENT OF JUSTICE (Continued)
 
PART 90--VIOLENCE AGAINST WOMEN--Table of Contents
 
       Subpart C--Indian Tribal Governments Discretionary Program
 
Sec. 90.55  Matching requirements.

    (a) A grant made to an Indian tribal government under this subpart C 
may not be expended for more than 75% of the total costs of the 
individual projects described in the application. Section 2002(g). A 25% 
non-Federal match is required. This 25% match may be cash or in-kind 
services. Applicants 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 may be derived from funds appropriated by the Congress for the 
activities of any agency of an Indian tribal government or the Bureau of 
Indian Affairs performing law enforcement functions on any Indian lands. 
Nonprofit, nongovernmental victim services programs funded through 
subgrants are exempt from the matching requirement; all other 
subgrantees must provide a 25% match and reflect how the match will be 
used.
    (d) 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 applicant must ensure that match is identified in a 
manner that guarantees its accountability during an audit.