Section 1486.401 - Eligible cost share(a) In calculating the amount of cost share that it will make and the cost share U.S. entities or a State or local agency will make, a Recipient may include those costs (or such prorated costs) not proscribed under § 1486.402 if: (1) The expenditures are necessary and reasonable for accomplishment of the Recipient's overall EMP;(2) The expenditures are not included as cost share for any other Federal award;(3) The expenditures are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs; and(4) The cost share is made during the period covered by the agreement.(b) Cost share must be included in a project's line item budget.