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A – 014 Can a grantee that provides land for a Head Start program to build a facility that will be paid by federal funds use the value of the land as in-kind?

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A – 014 Can a grantee that provides land for a Head Start program to build a facility that will be paid by federal funds use the value of the land as in-kind?

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Yes, as long as the land’s value has been recently established and the size of the land is appropriate to the proposed facility; i.e. a 200 acre parcel of land is not appropriate for a two classroom facility. The land’s value should be amortized over the expected life of the building and the grantee may claim the annual amortization as non-federal share.

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