(b)

1. (1) The Rural Services Block Grant Program requires a ten percent (10%) match of the grant award.

2. (2) The required match may include:

   1. (A) Cash;
   2. (B) In-kind labor;
   3. (C) In-kind materials; or
   4. (D) Land owned by the applicant.

3. (3) The match value must be documented by:

   1. (A) Bank statements for cash;
   2. (B) Cost estimates for in-kind labor and materials; and
   3. (C) Appraisals for land based on a certified appraisal or a copy of the latest property assessment on file with the county clerk.

(c)

1. (1) The grant recipient is responsible for its administration.
2. (2) The recipient must work with either the local planning and development district office or a consultant trained and approved by the Arkansas Economic Development Commission.
3. (3) Consulting fees may be included in the cost estimate but cannot be used to exceed the maximum grant award.
4. (4) Any consulting fees included in the cost estimate shall be a minimum of two thousand dollars ($2,000), up to a maximum of ten percent (10%) of the grant award.