for grants under section 115 by not later than 3 years after the date the State first receives grant funds under this subtitle. (2) Development of application In developing an application for a grant under this subtitle, a Governor of a State shall consult with the State Advisory Council on Early Childhood Education and Care, and incorporate their recommendations, where applicable. (e) Matching requirement (1) In general To be eligible to receive a grant under this subtitle, a State shall contribute for the activities for which the grant was awarded non-Federal matching funds in an amount equal to not less than 20 percent of the amount of the grant. (2) Non-federal funds To satisfy the requirement of paragraph (1), a State may use— (A) cash