(1) Applicant resources used to match board funds must be eligible in the grant program. Sources of matching resources include, but are not limited to, any one or more of the following:

(a) Appropriations and cash;

(b) Value of the applicant's expenses for labor, materials, and equipment;

(c) Value of donated real property, labor, services, materials, and equipment use; and

(d) Grant funds.

(2) Agencies and organizations may match board funds with other state funds, including recreation and conservation funding board funds, so long as the other state funds are not administered by the board and if otherwise allowed by state law. For the purposes of this subsection, grants issued by other agencies under the Jobs for Environment program and the Forests & Fish program are not considered to be administered by the board.

(3) The eligibility of federal funds to be used as a match is governed by federal requirements and thus may vary with individual proposals and grant cycles.