Section NR 193.06 - Eligible and ineligible costs(1) ELIGIBLE COSTS. The department may reimburse eligible project costs at the DNR cost-share percentage up to the maximum allowable grant award amount if the costs are reasonable and necessary for the project, documented, consistent with the approved application that is part of the grant agreement, directly related to the project, and incurred during the grant period. Eligible costs include any of the following: (a)Labor and fringe benefits.1. Labor costs incurred by grantee staff, whether existing or new, to carry out project activities identified in the grant agreement. Labor costs shall be based on the salary, hourly wages, fringe benefits and other items determined to be appropriate by the department that have been previously established by the grantee and paid to the employee at the time the expense was incurred for staff time.2. Direct administrative costs, including actual salary or hourly wages and fringe benefits incurred by immediate supervisors and support staff that can be tracked, charged directly to and accounted for by the project. Supervisors and support staff are understood not to be involved in the day-to-day implementation of the project. Costs under this subdivision may not exceed 10% of the project grant award amount.(b)Supply and services costs. Costs for items directly related to the implementation of the project and the proportional share of costs for items only partially used for implementation of a project funded with a grant awarded under this chapter, including all of the following: 1. Office supplies, printing, photocopying, and postage.2. Mileage costs, not to exceed the federal per-mile business rate.3. Reasonable planning, engineering, and design costs necessary to complete a regulatory permit application required to implement a project if the costs are incurred within 12 months prior to the grant application submittal deadline.4. Fees necessary for federal, state, or local permits required for implementation of the project.5. A proportional share of costs associated with implementation of the project. Example: Suppose that an approved grant application included costs for annual rental of a multi-function machine for the office. Suppose further that there are 6 staff in that office, each working on different projects. The proportional share of the annual rental of the multi-function machine that can be assigned to a grant awarded under this chapter would be no more than 1/6 of the annual cost.
6. Engineering, landscape architecture design, construction, consulting or other professional services.7. Sampling, monitoring, resource assessments and other field work and data collection costs.8. Analyses performed by the Wisconsin State Laboratory of Hygiene or another facility approved in writing by the department.9. Rental or lease of equipment and facilities necessary for the completion of the project.10. A proportional share of website design and maintenance costs associated with implementation of the project.11. A proportional share of advertising media costs.12. A proportional share of the costs of required financial and compliance audits for the project.13. Training for grantee staff or volunteers that execute project activities, including registration costs, lodging, meals, transportation, mileage, and other cost associated with the training that are approved by the department.14. Development, editing and distribution of informational or educational programs and materials, reports, management plans and other project documents and deliverables.15. Installation of equipment and supplies, limited to the initial cost of installation.16. Legal costs, including costs associated with the preparation and filing of deed restrictions and other contracts, the review of ordinance language, and other legal costs necessary to carry out a project funded under this chapter as approved by the department.17. Costs for a department-approved watercraft inspection program, limited to the following: a. Time spent by inspectors monitoring landings.b. Time spent at trainings.c. Purchase of education and outreach materials from UW-Extension.d. Labor costs for the coordination and administration a program.18. Other costs approved in writing by the department.(c)Equipment and capital asset costs. Equipment and capital assets purchased with grant funds awarded under this chapter, if approved in advance by the department. Inclusion of the equipment or capital asset in a grant agreement constitutes the department's approval for costs under this paragraph. Equipment and capital assets shall conform to the procedures for maintenance and disposition of assets outlined under s. NR 193.14. If several component parts are purchased separately and assembled into a single piece of equipment, the department may consider the total cost of all components of the unit for reimbursement when considering the appropriate cost-share percentage.(d)Acquisition costs. Acquisition costs associated with the purchase of fee simple interest or a conservation easement land acquisition.(2) INELIGIBLE COSTS. Costs not directly associated with or necessary for the implementation of the project, as determined by the department, are ineligible for reimbursement. Ineligible costs include those for activities outlined under ss. NR 193.54 and 193.64 as well as all of the following: (a) Fines or penalties incurred due to a violation of, or failure to comply with, federal, state, or local laws and regulations.(b) Ordinary operation expenses of a grantee, such as salaries and expenses of public officials that are not directly related to the project.(c) Purchase of aquatic plant harvesters, boats, motor vehicles, or office furniture. Note: Financial support for the purchase of aquatic plant harvesters is available as specified in s. 30.92(4) (b) 8, Stats.
(d) Dredging for enhancing navigation or recreation. (e) Dam maintenance, repair and operation.(g) Water safety patrols.(h) Routine maintenance and operating costs of equipment or facilities, including pumps, aerators, plant harvesters, or sedimentation basins.(i) Indirect costs not directly assignable to a grant, program or project.(j) Food or beverages at grantee events.(k) Clothing, except as provided under the department-approved watercraft inspection program and other authorized department activities.(l) Consulting costs for preparing an application for a grant awarded under this chapter.(m) Costs associated with fundraising.Wis. Admin. Code Department of Natural Resources NR 193.06
Adopted by, CR 19-078: cr. Register May 2020 No. 773, eff. 6-1-20; correction in (1) (a) 1., (c), (d), (2) (intro.), (k) made under s. 35.17, Stats., Register May 2020 No. 773, eff. 6/1/2020