The use of Tennessee Valley Authority (TVA) funds as cost share on grants and cooperative agreements under the Wildlife and Sport Fish Restoration (WSFR) Program is not allowable.


This information applies to:

All WSFR-administered financial assistance awards



The Tennessee Valley Authority (TVA) is a corporate agency of the United States that provides electricity for both business customers and local power distributors throughout the southeastern United States (Alabama, Georgia, Kentucky, Mississippi, North Carolina, Tennessee, and Virginia).  TVA was enacted by Congress in 1933 as a result of the Tennessee Valley Authority Act for the purposes of (1) maintaining and operating the properties owned by the United States in the vicinity of Muscle Shoals, Alabama, in the interest of the national defense; (2) agricultural and industrial development; (3) improving navigation in the Tennessee River; and (4) controlling destructive flood water in the Tennessee River and Mississippi River Basins.  Presently, TVA receives no taxpayer funding and derives virtually all of its revenues from the sales of electricity. 



2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

§200.29 Cost sharing or matching.

Cost sharing or matching means the portion of project costs not paid by Federal funds (unless otherwise authorized by Federal statute). See also §200.306 Cost sharing or matching.

§200.306 Cost sharing or matching.


(b) For all Federal awards, any shared costs or matching funds and all contributions, including cash and third party in-kind contributions, must be accepted as part of the non-Federal entity's cost sharing or matching when such contributions meet all of the following criteria:

(1) Are verifiable from the non-Federal entity's records;

(2) Are not included as contributions for any other Federal award;

(3) Are necessary and reasonable for accomplishment of project or program objectives;

(4) Are allowable under Subpart E—Cost Principles of this part;

(5) 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;

(6) Are provided for in the approved budget when required by the Federal awarding agency; and

(7) Conform to other provisions of this part, as applicable.

50 CFR 80 Administrative Requirements, Pittman-Robertson Wildlife Restoration and Dingell-Johnson Sport Fish Restoration Acts

§ 80.85 What requirements apply to match?

The requirements that apply to match include:

(a) Match may be in the form of cash or in-kind contributions.

(b) Unless authorized by Federal law, the State fish and wildlife agency or any other entity must not:

(1) Use as match Federal funds or the value of an in-kind contribution acquired with Federal funds; or

(2) Use the cost or value of an in-kind contribution to satisfy a match requirement if the cost or value has been or will be used to satisfy a match requirement of another Federal grant, cooperative agreement, or contract.

(c) The agency must fulfill match requirements at the:

(1) Grant level if the grant has funds from a single subaccount, or

(2) Subaccount level if the grant has funds from more than one subaccount.

[76 FR 46156, Aug. 1, 2011]

50 CFR 85 Clean Vessel Act Grant Program

§ 85.40 Cost sharing.

(a) The Federal share shall not exceed 75% of total costs approved in the grant agreement.

(b) The provisions of 43 CFR 12.64 apply to cost sharing or matching requirements. Third party in-kind contributions must be necessary and reasonable to accomplish grant objectives and represent the current market value of noncash contributions furnished as part of the grant by another public agency, private organization, or individual.

[59 FR 11206, Mar. 10, 1994, unless otherwise noted.]

50 CFR 86 Boating Infrastructure Grant Program

§ 86.32 What are the match requirements?

(a) The Act requires that you or another non-Federal partner must pay at least 25 percent of eligible and allowable BIG-funded facility costs. We must waive the first $200,000 of the required match for each grant to the Commonwealth of the Northern Mariana Islands and the territories of American Samoa, Guam, and the U.S. Virgin Islands (48 U.S.C. 1469a).

(b) Match may be cash contributed during the funding period or in-kind contributions of personal property, structures, and services including volunteer labor, contributed during the period of performance.

(c) Match must be:

(1) Necessary and reasonable to achieve project objectives;

(2) An eligible activity or cost;

(3) From a non-Federal source, unless you show that a Federal statute authorizes the specific Federal source for use as match; and

(4) Consistent with 2 CFR 200.29 and 200.306, and any other applicable sections of 2 CFR part 200. This includes any regulations or policies that replace or supplement 2 CFR part 200.

(d) Match must not include:

(1) An interest in land or water;

(2) The value of any structure completed before the beginning of the period of performance, unless the Service approves the activity as a preaward cost;

(3) Costs or in-kind contributions that have been or will be counted as satisfying the cost-sharing or match requirement of another Federal grant, a Federal cooperative agreement, or a Federal contract, unless authorized by Federal statute; or

(4) Any funds received from another Federal source, unless authorized by Federal statute.

[80 FR 26161, May 6, 2015, unless otherwise noted.]


Frequently Asked Questions

Where does TVA receive its funding from?

Presently, TVA receives the vast majority of its funding from rate-payer fees.  Congress no longer annually appropriates funding for TVA.

Can TVA funding be used to meet the mandatory non-Federal cost sharing (match) requirements of WSFR-administered financial assistance programs?

TVA funds may not be used as non-Federal match on WSFR-administered financial assistance programs.  See WSFR Policy Branch Statement - July 6, 2016.  

Why are TVA funds considered Federal funds when TVA receives no taxpayer funding from Congress?

Despite the fact that TVA's funds are derived from private sources of payment (rate-payer fees) and interest, TVA's existence is authorized by Congress and therefore TVA funds are considered Federal funds in nature, and are derived from a Federal instrumentality.  Congress authorized TVA to collect fees and has specified the purposes of these funds.  This authorization is essentially a "continuing appropriation".


Learning Aids


Related Pages

Bonneville Power Administration (BPA) Funds as Cost Share



WSFR Policy Branch Statement - July 6, 2016

Tennessee Valley Authority Act of 1933

NAWCA Policy 2004 (see page 12 for TVA funding)