Section 142.7. Third-party in-kind contributions and third-party costs

(a) The municipality may use third-party in-kind contributions and third-party costs towards satisfying the matching requirement only when those contributions and costs are directly related to the public library planning, acquisition, development or rehabilitation project. The municipality may not use third-party in-kind contributions and third-party costs for operation of the public library to count towards satisfying the matching requirement.

(b) If third-party in-kind contributions and third-party costs are used as matching funds, the municipality shall be able to verify those contributions and costs from its records or the records of the public library. The municipality shall show from the records how the value placed on third-party in-kind contributions was calculated. To the extent feasible, the municipality shall verify the value of volunteer services by using the same methods that the municipality or the public library uses to support the allocation of its regular personnel costs.

(c) The municipality may use third-party in-kind contributions towards satisfying the matching requirement only when, if the municipality or public library receiving the contributions were to pay for them, the payments would be eligible matching funds.

(d) The municipality may not use third-party in-kind contributions towards satisfying the matching requirement if they represent indirect costs.

Notation

Cross References

This section cited in 22 Pa. Code § 142.6 (relating to eligible matching funds).