allows “persons” to donate funds, materials or services in connection with a federal-aid project. TxDOT may credit the fair market value of donated engineering services to the state and/or local share of the project. However, the donation must be a service needed for the project. If a LG proposes to apply the cost it paid for consultant services to the non-federal share, the LG must follow an approved consultant selection process meeting the provisions of . The costs of professional services consultant contracts that are not procured, negotiated or administered in accordance with applicable federal laws and regulations are not eligible to apply toward the non-federal share of costs of the current or a future phase of a federal-aid highway program funded project. If the LG proposes to apply the cost for engineering services performed by its own personnel to the non-federal share, the LG must determine the cost effectiveness of local performance of services and receive TxDOT written approval prior to commencing the engineering services.