Section 47.07. Eligible and ineligible costs.

 

(1)   Eligible costs. Reasonable and necessary project costs which are consistent with the approved project, as determined by the department and incurred during the project period are eligible for grants. Eligible costs may include, but are not limited to:

(a) Salaries and fringe benefit costs of personnel engaged in the project;

(b) The cost of necessary supplies and equipment used exclusively for project-related purposes over its useful life or the cost of that portion of supplies or equipment used for the project;

(c) The costs of leased equipment and facilities for the length of the project;

(d) The reasonable value of in-kind contributions by the applicant of labor, equipment or facilities as supported by documentation reflecting specific assignment to the project.

(e) Contract costs of qualified vendors to perform project activities.

(2)   Ineligible costs.

(a) Costs not directly associated with or necessary for the implementation of the project as determined by the department are ineligible for grants. Ineligible costs include, but are not limited to:

1. Fines and penalties due to violations of, or failure to comply with, federal, state or local laws or regulations;

2. Ordinary operating expenses of local government applicants, such as salaries and expenses of public officials, that are not directly related to the project;

3. Costs for which payment has been or will be received under another federal or state financial assistance program;

4. Costs incurred in a contract which creates a real or apparent conflict of interest. An apparent conflict of interest arises when an official or employee of a grantee participates in the selection, awarding or administration of a contract supported by this project and:

a. The official or employee, or his or her spouse or partner, has an ownership interest in the firm selected for the contract; or

b. A person identified in subd. 4. a. receives a contract, gratuity or favor from the award of the contract.

(b) Program costs incurred before or after the project period for the grant.

Cr. Register, August, 1992, No. 440 , eff. 9-1-92; am. (1) (b) to (d), cr. (1) (e), r. (2) and (3), renum. (4) to be (2), Register, May, 1999, No. 521 , eff. 6-1-99.