Section 161.43. Grant terms and conditions.

 

(1)   Use of grant funds. Grant funds may be used to reimburse any of the following expenses if those expenses are a reasonable and necessary part of the grant project:

(a) Operating expenses, including expenses for salaries and wages, contract and consulting services, travel, supplies, and public information.

(b) Real estate and equipment rental.

(c) The purchase of equipment whose full value is ordinarily depreciable within one year.

(d) Reasonable depreciation expense incurred, for capital equipment, during the term of the grant contract.

(2)   Prohibited uses of grant funds. Grant funds may not reimburse any of the following expenses:

(a) Real estate purchases.

(b) Repayment of loans or mortgages.

(c) Rent or contract payments for time periods extending beyond the term of the grant contract.

(d) Equipment purchases, except as specifically authorized in sub. (2) (c) and (d) .

(e) Administrative or overhead costs that are not direct costs of the grant project.

(3)   Matching contributions. The recipient of a grant award under s. ATCP 161.42 shall make a matching contribution to the grant project. The matching contribution shall be equal to at least the grant award. A matching contribution may include the reasonable value of the grant recipient's direct contribution of capital, land, labor, equipment or cash to the grant project. A matching contribution may include grant funds from sources other than the department.

(4)   Grant payments. The department may distribute grant funds in one or more payments, based on documented progress toward completion of the grant project. The grant contract shall describe payment terms and conditions. The department may require a grant recipient to file progress reports and submit expense documentation as necessary to support grant payments.

EmR0804 : cr. eff. 2-22-08; CR 08-038 : cr. Register September 2008 No. 633 , eff. 10-1-08; CR 14-047 : am. (3) Register May 2015 No. 713 , eff. 6-1-15.