Can cash or in-kind contributions that were obtained before the grant award be counted towards the non-Federal match?

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Can cash or in-kind contributions that were obtained before the grant award be counted towards the non-Federal match?

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Cash that was obtained but not expended prior to the effective date of the grant award may be used as a non-Federal match. However, if the applicant has expended funds to acquire goods or services, see the section below on costs incurred prior to the grant award. Likewise, a commitment for an in-kind contribution (e.g. a third party promises to print a document at no cost to the applicant) may be considered as a non-Federal match. However, if the in-kind good or service has been utilized or acquired prior to the award (e.g.

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