- (a) In addition to the rules described in paragraphs (b) through (f) of this section, the cost-sharing or matching requirements applicable to a YouthBuild grant will be addressed in the grant agreement.
- (b) The value of construction materials used in the YouthBuild program is an allowable cost for the purposes of the required non-Federal share or match.
- (c) The value of land acquired for the YouthBuild program is not an allowable cost-sharing or match.
- (d) Federal funds may not be used as cost-sharing or match resources except as provided by Federal law.
(e) The value of buildings acquired for the YouthBuild program is an allowable match, provided that the following conditions apply:
- (1) The purchase cost of buildings used solely for training purposes is allowable; and
- (2) For buildings used for training and other purposes, the allowable amount is determined based on the proportionate share of the purchase price related to direct training activities.
- (f) Grantees must follow the requirements of Uniform Guidance at 2 CFR parts 200 and 2900 in the accounting, valuation, and reporting of the required non-Federal share.