Section 26.01.31.201 - MATCHING FUNDSThe following types of match may be used:
01.Force Account Labor and Equipment. Documentation of force account must include: the name of each employee, dates worked, hourly rate of pay, number of hours worked, and the total cost by each employee. Documentation of equipment costs includes the type of equipment used, dates used, hourly rate value, number of hours used, how the hourly rate was determined, and total cost.02.Donated Materials. The value of donated material that is used as match cannot exceed the costs of the materials as documented in an invoice or receipt, or the market price at the time the grantee requests reimbursement for the material, whichever is less. The grantee must provide a detailed invoice marked "donation" or a letter from the donor (including the value) as documentation of donated material.03.Donated Contract Labor. When an employer, other than the grantee, donates the services of an employee, these services are valued at the employee's regular rate of pay (not including fringe benefits and overhead costs). These services must be for the same skill for which the employee is normally paid. The grantee must provide documentation that includes the employee's name, dates worked, hourly rate, number of hours worked, and total cost.04.Rates for Volunteers. Skilled and unskilled volunteer labor rates must be consistent with the rate the grantee would pay for similar work in the grantee's labor market. If the volunteer is professionally skilled and employed in the work being performed on the project, the grantee may use the volunteer's normal wage rate. If the volunteer is not professionally employed in the work being performed on the project, the grantee must value the donated labor at the federal minimum wage rate. The grantee must provide documentation that includes the volunteer's name, date worked, hourly rate, number of hours worked, and total cost.Idaho Admin. Code r. 26.01.31.201