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AC 150/5900-1B Appendix 2 1/31/79 b. All in -kind contributions shall be accepted as part of the sponsor's matching share when such contributions meet the following criteria: (1) Are identifiable from the sponsor's records; (2) assisted program; (3) Are necessary and reasonable for proper and efficient accom- plishment of project objectives; (4) Are types of charges that would be allowable under FMC 74-4; (5) Are not paid by the Federal Government under another assistance agreement unless authorized under the other agreement and the laws and regulations it is subject to; (6) Are provided in the approved budget when required by the Federal agency; and (7) Conform to other provisions of this appendix. 4. SPECIFIC PROCEDURES. Specific procedures for the sponsor in placing the value on in -kind contributions from non -Federal third parties and individuals are set forth below: Are not included as contributions for any other Federally a. Valuation of Volunteer Services. Volunteer services may be furnished by professional and technical personnel, consultants, and other skilled and unskilled labor. Each hour of volunteered service may be counted as matching share if the service is an integral and necessary part of an approved program. (1) Rates for Volunteer Services. Rates for volunteers should be consistent with those regular rates paid for similar work in other activities of the state or local government. In cases where the kinds of skills required for the Federally assisted activities are not funded in the other activities of the sponsor, rates used should be consistent with those paid for similar work in the labor market in which the sponsor competes for the kind of services involved. (2) Volunteers Employed by Other Organizations. When an employer other than the sponsor furnishes the services of an employee, these services shall be valued at the employee's regular rate of pay (exclusive of fringe benefits and overhead cost) provided these services are in the same skill for which the employee is normally paid. 2 • • •