Section 47.37. Eligible and ineligible costs.

 

(1)   Eligible project costs, reimbursable. Costs specified with contracts with small businesses for the purchase and planting of trees on publicly owned or controlled property are eligible for reimbursement.

(2)   Eligible project costs, non-reimbursable. The following costs are ineligible for reimbursement, but if reasonable are allowable for the 50% match for the project:

(a) Project administration costs;

(b) Indirect costs;

(c) Shipping fees;

(d) Costs of purchasing, planting or placing complementary ground covers;

(e) Value of in-kind or donated labor, supplies and equipment for maintaining planted trees for up to 3 years after planting;

(f) Value of trees provided from the grantee's own nursery; and

(g) The value of trees or supplies provided by suppliers that are not small businesses if bids are solicited, but not received from small businesses.

(3)   Ineligible costs.

(a) Costs not directly associated with or necessary for the implementation of the project as determined by the department are ineligible for grant funding. 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 a mayor or city council members, 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.

5. Costs incurred before or after the project period.

6. Land costs or land charges.

Cr. Register, August, 1992, No. 440 , eff. 9-1-92.

Note

Direct costs shall be supported by time sheets, vouchers or similar documentation reflecting specific assignment to the project. Actual fringe benefits may not exceed 34.6% of the direct labor costs claimed. Value of donated labor will be set by the department. Equipment rental rates or donated value shall not exceed the county equipment rates established annually by the department of transportation. To be fully eligible project costs under the grant, a capital purchase shall be used exclusively for project-related purposes over its useful life. Non-exclusive capital purchases may be charged as project costs only for that portion of depreciation equitably related to use in project activities. Microsoft Windows NT 6.1.7601 Service Pack 1