The board will consider a city's ability to provide matching funds or in-kind services when allocating funds under this program. Cash or in-kind match may be provided by the local agency in the form of:

(1) Cash match based on ability to contribute:

(a) If the city assessed valuation is greater than 500,000,000, a match of 10 percent will be contributed.

(b) If the city assessed valuation is from 100,000,000 to 500,000,000, a five percent match will be contributed.

(2) If the city assessed valuation is under 100,000,000, no cash match is necessary.

(3) Match is not expected or accepted if the construction services will be provided to the city by WSDOT or a county.

(4) All in-kind contributions must relate directly to the project and are limited to time, material, or real property donated to the agency to fulfill project requirements. In-kind match may include:

(a) Community involvement including volunteer participation.

(b) City force labor, materials, and/or equipment (excluding costs incurred for qualification in WAC 479-10-122 or application for funds).

(c) Other street beautification.

(d) In-kind match must be documented with labor reports, equipment reports, receipts, and/or citizen volunteer time with hourly rate not to exceed the greater of 200 percent of either the state or local minimum wage.

(e) Contributions of overhead, per diem, travel expenses, time spent at advisory groups or meetings, or time from individuals receiving compensation through the grant will not be accepted as in-kind match.