The match is the county obligation or the local share in the State/local share ratio which is comprised of:

1. (1) Local tax revenues (includes Federal revenue sharing).
2. (2) Private or civic funds directly received by local authorities; but

3. (3) May not include one of the following:

   1. (i) Other State funds.
   2. (ii) Federal funds.
   3. (iii) In-kind services, donated furnishings or equipment.