The N.C. Public Beach and Coastal Waterfront Access Program is a matching grant program administered by the Dept. of Environment and Natural Resources, Division of Coastal Management. Guiding policies and principles for the access program are provided in Title 15A, Subchapter 7M .0300, of the North Carolina Administrative Code.

Local government contributions to projects funded by this program must be at least 25% of the total project costs. At least one-half of the local contribution (12.5% of the total project costs) must be cash; the remainder may be in-kind. The following guidelines will help determine local cash and in-kind contributions.

Cash and In-kind Contributions (General) 

Cash and in-kind contributions may be claimed as part of the local government's match when such contributions meet all of the following criteria:

1.      Are verifiable from the local government's records;

2.      Are necessary and reasonable for proper and efficient accomplishment of the project;

3.      Are not included as contributions for matching any other state or federally assisted project or program, except where authorized by state or federal statute;

4.      Are provided for in the project budget approved by the Division of Coastal Management;

5.      Do not include N.C. state sales tax; and

6.      Conform to other provisions of these guidelines, as applicable.

In general, in-kind contributions are derived from resources already on hand, whereas, cash contributions will be expenditure of funds for new services or equipment necessary for proper completion of the access project.  

Cash Contributions Local cash contributions may be claimed for the following accountable items: project design fees, permit fees, land acquisition (including survey and appraisal), labor, materials, construction equipment rental, amenities, and infrastructure. These costs must be incurred during the contract period.

Site Amenities

The cost of amenities purchased by the local government during the contract period may be included as part of the cash contribution if it is an integral part of the access facility or its construction. Examples include park benches, bike racks, water fountains, trashcans and lights. (See Donation of Property and Services below.)

Rental of Construction Equipment

If construction equipment, such as front loaders, graders and dump trucks, must be rented by the local government for project construction, rental costs may be included as cash contribution. If, however, equipment owned by the local government is used in the construction of the access facility, it may be included toward the in-kind contribution. (See Donation of Property and Services.)

In-kind Contributions

Local in-kind contributions may be claimed for the following accountable items: project design fees, permit fees, land acquisition (including survey and appraisal), labor, materials, construction equipment rental, amenities, and infrastructure. These costs must be incurred during the contract period.

Donations of Property and Services

• Land/Structures - If the local government donates land or structures for an access facility, and the donation is allowed by the Division of Coastal Management to be counted as local contribution, the value of the donation for purposes of in-kind contributions shall be established by an independent licensed appraiser. Donation to or acquisition of the property/structure by the local government must have occurred within five (5) years of the grant award. A long-term easement (more than 25 years from the date of the grant award) of land may also be considered under this guideline.

• Property Lease - Lease arrangements must be for the life of the project (generally 25 years). When property is leased to the local government for an annual fee, the first year’s lease payment may be considered as in-kind contribution.

• Professional Fees - If the usual fees of a licensed professional, such as architects and engineers, are waived or donated to the local government for work associated with the access project, the fees may be claimed as in-kind contributions. Rates shall be consistent with local pay scales. Partial contribution of a fee (for example, the balance of a discount rate) will not be considered as in-kind match. All volunteer services must be documented by invoice showing the billing rate for the service, the number of hours and that the charges are forgiven.

• Construction Equipment - The use of privately owned construction equipment (graders, loaders, dump trucks, etc) donated for construction of the access facility may be claimed as in-kind contribution. The use value of the rented equipment shall not exceed its fair rental value.

• Building Materials, Site Amenities and Landscaping Materials - Building materials (lumber, hardware, marl, etc), site amenities (benches, bike racks, water fountains, etc) and landscaping materials (plants, soil, timbers) donated to the project may be claimed as in-kind contribution. The value of any of these goods shall not exceed fair market value at the time of donation. To be eligible as in-kind contributions, the building material, amenities or landscape materials must be an integral part of the original access project as presented in the Final Application submitted to the Division of Coastal Management and specified in the contract.

FEMA Buyout Properties

Property, which was part of a FEMA buyout or other similar mitigation program, can be awarded grants provided the original conditions for such buyouts are not in conflict with the proposed improvements.

Volunteer Services

Volunteer services eligible as in-kind contribution are limited to professional engineering and architectural services when those services are not found in the local government. Paid fringe benefits that are reasonable, allowable and allocable may be included in the valuation. When an employer other than the local government furnishes the services of an employee, or when an individual contractor volunteers, these services shall be valued at the employees regular rate of pay (plus an amount of fringe benefits as described above), provided these services are in the same skill for which the employee is normally paid. All volunteer services must be documented by signed invoice showing the billing rate for the service, number of hours, and a statement that the charges are forgiven.

Excluded from volunteer services are prison labor, court-required community service and other work programs, and volunteer civic groups.

In those instances in which the required skills are not found in the local government, or for other activities specifically approved by the Division of Coastal Management, rates shall be consistent with those paid for similar work in the labor market in which the local government competes for the kind of services involved. In either case, paid fringe benefits that are reasonable, allowable, and allocable may be included in the valuation.