13 CAR § 62-104. Matching funds

(a) A grant request must be matched one-to-one (1:1) by cash from sources other than the Division of Arkansas Heritage or its agencies. (b) Matching funds that are anticipated at the time of application must be received and obligated as indicated in the Notice of Funding Opportunity. (c)(1) In-kind contributions may not be used as matching funds on an application, nor counted as matching funds on final reports. (2) They should, however, be included in applications as evidence of the commitment of other resources to the applicant.