Section NR 65.15 - Eligible and ineligible costs(1) ELIGIBLE COSTS. The department shall reimburse eligible project costs at the cost-share percentage up to the maximum allowable grant amount. Those costs shall be reasonable and necessary for the project, documented, consistent with the approved application that is part of the grant agreement, and incurred during the grant period. Eligible costs include all of the following: (a) Costs related to maintenance. Maintenance expenses paid under s. NR 65.11(1) (a) shall be paid on a per mile rate established by the department, in consultation with the off-highway motorcycle council, based on available funds.(b) Major rehabilitation and development projects, which may include: 1. 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 grantee's established labor rates identified in the grant application budget for staff time in the form of salary, hourly wages, fringe benefits and other items determined to be appropriate by the department. Fringe benefits must be equitably distributed to all employee labor activities.2. Services and materials directly related to the implementation of the off-highway motorcycle facility or trail project.3. Equipment used by the grantee at an hourly rate determined by the Wisconsin Department of Transportation's Classified Equipment Rates Standard and Special Rated Units for highway equipment as formulated under s. 84.07, Stats.(c) Acquisition costs. Note: For assistance in determining the fair market value, see the department's appraisal guidelines which are available from the Department of Natural Resources, Bureau of Community Financial Assistance, P.O. Box 7921, Madison, Wisconsin 53707.
(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 all of the following: (a) Fines and penalties due to violation of, or failure to comply with, federal, state, or local laws and regulations.(b) Ordinary operation expenses of grantees, such as salaries and expenses of public officials, that are not directly related to the project.(c) Purchase of motor vehicles and equipment.Wis. Admin. Code Department of Natural Resources NR 65.15
Adopted by, CR 19-107: cr. Register July 2020 No. 775, eff. 8-1-20; correction in (2) (intro.) made under s. 35.17, Stats., Register July 2020 No. 775, eff. 8/1/2020