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Funding Formula - continued Using this Formula counties are divided into three categories with the following matching ratios: l. Counties with highest ability to fund programs - 30% local/ 10% state 2. Counties with median relative ability to fund programs - 20% local/80% state 3. Counties with lowest ability to fund programs - 10% local/ 90% state DEFINITION OF MATCH G.S. 143B-205 (7) authorizes and directs the Department of Human Resources to develop a formula for funding community-based alternatives on a hatching basis according to a county's relative ability to pay. That statute further directs that local governments may not utilize State funds received under the COmmunity-Based Alternatives program to replace local funds in the support of delinquency treatment or prevention efforts already underway in a particular county. Local match required for the expenditure of State funds allocated for each county during fiscal year 1977-78 may include either cash or in-kind contribu- tions. In-kind match may include any resource within a county's current oper- ating budget that may be used to support the operation of any new or continuing p?ogram for which Community-Based Alternatives funds are requested. Cash match may include any general revenue funds collected by local govern- ment and included in its current fiscal year budget. Cash match may also include any private foundation grant or individual contribution so long as such grant or contribution is made to the Board of County Commissioners and is administered and dispensed by the county finance officer. Cash match for the purposes of this program may not include any federal monies. Community-Based Alternatives funds, however, may be used as match for federal grants. REPORTING, NDNITOR1NG AND REVERTING FUNDS Funds approved for Community-Based programs will be disbursed to each county as follows: 1, If the Program Agreement is signed between September l~ 1977 and January l, 1978: a) 6ne half the total will be allocated when the contract is ~igned; b) one fourth will be allocated on January l~ 1978; c) one fourth will be allocated on April 1, 1978; 2. If the Program Agreement is signed between JanuarY l, 1978 and April l, 1978; a) three fourths will be allocated when the contract is signed; b)~'one fourth will be allocated on April l, 1978.