Ga. Comp. R. & Regs. 391-2-5-.10
All funding components must be supported by a direct line item budget. Applicant overhead cost must be itemized and included as a direct expense. As per the OMB 2 C.F.R. 200 Circular (Uniform Guidance), indirect cost rates, percentages, or contingencies will be considered as allowable costs for reimbursement or match, in whole or part, as preferred by the applicant, under the CIG program. The applicant must include a statement of the federally negotiated indirect cost rate in the budget narrative, as well as proof of the agreement. If the applicant has never had a federally negotiated indirect cost rate agreement, then a maximum 10% de minimis indirect cost rate is allowable, unless otherwise negotiated between the applicant and DNR-CRD at the applicant's discretion.
The applicant must match the federal funds requested through the CIG program. The minimum required match ratio for CIG sub-grants is $1.00 federal to $1.00 local (1:1) for all projects. A 1:1 match must be accrued for each year of the project. Match may be either cash from local, state, or private sources; or "in-kind service(s)". Generally, funds from other federal agencies may not be used as match, unless the program authorization for that funding program indicates that their funds may be used to meet an applicant's local share. If federal dollars are to be used as match, the applicant must provide a copy of the authorizing language or a statement from the federal agency that it is allowable, including a statutory citation for the authorizing language.
In-Kind Match: A match source that is considered "in-kind services" must meet the following criteria:
* Verifiable from your records
* Directly attributable to the project
* Personnel time must be documented and submitted with the appropriate form
* Performed or provided within the contracted period
* Personnel salary or in-kind labor cannot be derived from any other federally assisted program and cannot be paid by the federal government under another award.
The federal Coastal Zone Management Act predetermines match requirements.
Ga. Comp. R. & Regs. R. 391-2-5-.10
O.C.G.A. §§ 12-5-323, 28-5-122.