DEPARTMENT OF THE ARMY ER 1165-2- 208
U. S. Army Corps of Engineers
CECW-P Washington, DC 20314-1000
Engineer Regulation
No. 1165-2-208 16 December 2015
Water Resources Policies and Authorities
IN-KIND CONTRIBUTION CREDIT PROVISIONS
OF SECTION 221(a)(4) OF THE FLOOD CONTROL ACT OF 1970, AS AMENDED
1. Purpose. This regulation provides guidance on the implementation of the in-kind contribution
credit provisions of Section 221(a)(4) of the Flood Control Act of 1970, as further amended by
Section 1018 of the Water Resources Reform and Development Act of 2014 (WRRDA 2014) (42
U.S.C. 1962d-5b(a)(4)) (hereinafter referred to as “Section 221”). Section 221(a)(4) of the Flood
Control Act of 1970, as amended, and Section 1018 of WRRDA 2014 are provided in
Appendix A.
2. Applicability. This regulation applies to all HQUSACE elements, Major Subordinate
Commands (MSCs), and District Commands having Civil Works responsibility and is effective
immediately.
a. The Section 221 crediting provisions apply to the study, design, and construction of water
resources development projects authorized in the Water Resources Development Act (WRDA)
of 1986 or later laws, including projects initiated after November 16, 1986 without specific
authorization in law. In addition, the crediting provisions apply to the correction of design
deficiencies for projects authorized prior to WRDA of 1986. Finally, these provisions are also
applicable to a project under an environmental infrastructure assistance program.
(1) For a project with a project partnership agreement (PPA) that was executed on or after
November 8, 2007, such PPA may be amended to include work by the non-Federal sponsor that
has not yet been initiated for credit toward any remaining non-Federal cost share under that
agreement.
(2) Furthermore, in general, the crediting provisions of Section 221 will be used in lieu of
Section 104 of WRDA 1986 and Section 215 of the Flood Control Act of 1968. However, any
eligibility for credit under Section 104 of WRDA 1986 that was approved previously by the
Secretary will be honored.
b. The authority for credit under Section 221 is in addition to any other authority to provide
credit for in-kind contributions. Section 221 credit may be applied in lieu of other crediting
provisions if requested by the non-Federal sponsor.
This regulation supersedes ER 1165-2-208, dated 17 February 2012.
