Section NR 193.07 - Grantee match(1) The grantee shall pay the grantee match for a grant awarded under this chapter using funds not provided by the department. The minimum grantee match shall amount to the percentage of the total project cost that is specified in Table 1 under s. NR 193.05. The grantee shall confer with the department if the grantee match includes federal funds or other state funds to determine applicability as grantee match.(2)(a) Eligible sources of grantee match may be cash or in-kind contributions. Cash match may include cash from the grantee; funds generated by local, non-department state or federal governments; and grants or contributions from foundations, businesses, private individuals or nonprofit organizations. In-kind contributions shall otherwise be eligible expenses under the awarded grant subprogram and shall conform to the requirements of expense eligibility for that particular subprogram, except as indicated under subd. 6. In-kind contributions may include any of the following: 1. Labor from grantee staff established by grantee time sheets including salary, hourly wages, fringe benefits, and other costs determined by the department to be appropriate for the direct implementation and administration of the project.2. Donated labor from volunteers, the maximum value of which is established by the department and included in the Surface Water Grant Program Guidance available on the Surface Water Grant Program website. Volunteers shall be at least 14 years of age in order for their time to be eligible as match. Note: For a county conducting a project requiring compliance with U.S. department of agriculture natural resources conservation service standards, the value of donated labor rate in that county may be established by the U.S. department of agriculture farm service agency.
3. Donated professional services with the value determined in writing by the donor on donor letterhead.4. Donated supplies or construction materials, with the value determined in writing by the donor.5. Donated equipment, with the equipment purchase and rental value determined by the WisDOT's Classified Equipment Rates Standard and Special Rated Units for highway equipment. If the item donated does not appear on the WisDOT's Classified Equipment Rates Standard and Special Rated Units document, the applicant shall determine the value of donations using one of the following methods: a. By choosing the closest equipment equivalent from WisDOT's Classified Equipment Rates Standard and Special Rated Units for highway equipment. Where the WisDOT's Classified Equipment Rates Standard and Special Rated Units for highway equipment lists "rate set locally," the department may determine a rate as published in the Surface Water Grant Program Guidance.b. By determining the current market value using at least 3 estimates for purchase of equipment from vendors within the vicinity of the project. The lowest estimate will be used to establish the value of donated equipment. The applicant shall submit copies of all estimates with the grant application and the grantee shall maintain copies of estimates in the grantee's project file.c. By determining the daily market rental rate at the time of application. The applicant shall establish the daily market rental rate using at least 3 estimates for the daily rental rate of equipment from vendors within the vicinity of the project. The lowest estimate will be used to establish the value of donated equipment use, prorated to reflect the number of hours of actual use. Example: Presume the daily market rate for renting a trailer is $60 every 8 hours, and the project requires 2 hours of use. The donated value for the trailer rental would amount to $15.
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Note: An applicant shall use the version of the WisDOT's Classified Equipment Rates Standard and Special Rated Units for highway equipment in effect in the year in which the equipment usage occurred. The rates for equipment may be obtained from the Wisconsin department of transportation. See the department's Surface Water Grant Program website for the current Wisconsin department of transportation's Classified Equipment Rates published in the State Highway Maintenance Manual.
6. Eligible costs associated with a watercraft inspection project as outlined in s. NR 193.63 if the costs are used as grantee match for Education grants and Lake, River and AIS Planning grants. Watercraft inspection costs funded in part with state dollars are not eligible sources of grantee match.7. Other costs determined by the department to be necessary to carry out a successful project.(b) The grantee shall track match expenditures by subcategory shown in the approved project budget, maintain proofs of purchase and proofs of payment for cash expenditures, and maintain all documentation that established the value for all donated, in-kind contributions.(c) The grantee shall track the substantiated value of donated materials, equipment, services, and labor as all or part of the local share of the project costs.Wis. Admin. Code Department of Natural Resources NR 193.07
Adopted by, CR 19-078: cr. Register May 2020 No. 773, eff. 6-1-20; correction in (2) (a) (intro.) made under s. 35.17, Stats., Register May 2020 No. 773, eff. 6/1/2020In-kind contributions may come from grantee members or from third parties. For grant purposes, "third parties" are neither the department of natural resources nor the grantee.