|(a) At the time of award, a cancer research grant recipient must certify that encumbered funds equal to one-half of the amount of the total grant are available and not yet expended for research that is the subject of the grant. Recipients receiving multiple grant awards may provide certification at the institutional level. (b) For purposes of the certification required by subsection (a) of this section, a recipient may use the following categories to classify encumbered funds that are dedicated to cancer research: (1) Cancer biology and genetics, including oncogenesis and collection and characterization of tumors (genomics, proteomics, and other "omics"); (2) Cancer immunology, including vaccines; (3) Cancer imaging and diagnostics; (4) Cancer epidemiology and outcomes research; and (5) Cancer treatment, including drug discovery and development and clinical trials. (c) For purposes of the certification required by subsection (a) of this section, encumbered funds may include but are not necessarily limited to: (1) Federal funds (including American Recovery and Reinvestment Act of 2009 funds, and the fair market value of drug development support provided to the recipient by the National Cancer Institute (NCI) or other similar programs); (2) State of Texas funds; (3) Other States' funds; (4) Non-governmental funds (including private funds, foundation grants, gifts and donations); and (5) Unrecovered indirect costs not to exceed 10 percent of the grant award amount, subject to the following conditions: (A) These costs are not otherwise charged against the grant as the five percent indirect funds amount allowed under §703.12(c) of this chapter (relating to Limitation on Use of Funds); (B) The Institution or recipient must have a documented federal indirect cost rate or an indirect cost rate certified by an independent accounting firm; and (C) The allowance for unrecovered indirect costs must be specifically approved by the Executive Director. (d) For purposes of the certification required by subsection (a) of this section, the following items do not qualify as encumbered funds: (1) In-kind costs; (2) Volunteer services furnished to the grant recipient; (3) Noncash contributions; (4) Income earned not available at the time of award; (5) Pre-existing real estate including building, facilities and land; (6) Deferred giving such as a charitable remainder annuity trust, a charitable remainder unitrust, or a pooled income fund; or (7) Other items as may be determined by the Oversight Committee. (e) For awards to investigators representing more than one institution or organization, the certification required by subsection (a) of this section may be made on a grant-award level by one or more of the participating institutions or organizations. (f) The recipient of a multiyear grant award may demonstrate available funds on a year-by-year basis.