---
kind: "section"
citation: "7 C.F.R. § 1486.401"
title: "7"
number: "1486.401"
heading: "Eligible cost share."
url: "https://uscodex.org/cfr/7/1486.401"
---

# §1486.401. Eligible cost share.

- (a) In calculating the amount of cost share that it will make and the cost share U.S. entities or a State or local agency will make, a Recipient may include those costs (or such prorated costs) not proscribed under [§ 1486.402](/cfr/7/1486.402.md) if:
  - (1) The expenditures are necessary and reasonable for accomplishment of the Recipient's overall EMP;
  - (2) The expenditures are not included as cost share for any other Federal award;
  - (3) The expenditures are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs; and
  - (4) **The cost share is made during the period covered by the agreement.**
- (b) Cost share must be included in a project's line item budget.

## Notes

### Authority

Authority: 7 U.S.C. 5623, 5662-5663.

### Source

Source: 84 FR 69986, Dec. 20, 2019, unless otherwise noted.