Current through Register Vol. 48, No. 38, September 20, 2024
a)
Grant assistance may be obtained for the following items:
1) Rehabilitation or Construction Projects
with Capital Expenditures. Capital expenditure means an outlay of capital that
confers long-term benefits that permanently improve the property's value or
usefulness. Capital expenditures generally include, but are not limited to, one
or more of the following purposes: land acquisition, architectural planning and
engineering design costs in association with a larger bondable project;
demolition (in preparation for additional work); site preparation and
improvement; utility work; new construction of buildings and structures;
reconstruction or improvement of existing buildings or structures; initial
furniture and equipment integral to the project; replacement of currently
utilized assets by a better asset; and expansion of existing buildings or
facilities. Work that constitutes repairs, maintenance or remodeling of a
limited nature or scope and that is not done as part of a larger bondable
project shall not be considered bondable capital expenditures. A non-bondable
project is generally one that maintains or preserves the existing condition,
use or size of a capital asset and that is neither in the nature of a
betterment nor a change to the capital asset's condition, use or size.
Generally, this work does not significantly add to the value of the capital
asset nor appreciably prolong the life of the capital asset. Eligible project
types include, but are not limited to, the following:
A) demolition in preparation for additional
indoor/outdoor recreation purposes;
B) site preparation and improvements for
indoor/outdoor recreation purposes;
C) utility work for indoor/outdoor recreation
purposes;
D) reconstruction or
improvement of existing buildings or structures for indoor/outdoor recreation
purposes;
E) expansion of existing
buildings or facilities for indoor/outdoor recreation purposes; and
F) new construction of buildings and
structures for indoor/outdoor recreation purposes.
2) The following are operating or other types
of expenditures that are not considered capital expenditures:
A) projects with a total cost of less than
$25,000;
B) feasibility studies,
long-range development plans, master plans, and historical or archaeological
research;
C) costs of repairs or
maintenance that are normally anticipated to occur;
D) remodeling of a limited nature or scope
that is not done as part of a larger bondable project;
E) costs of staff or resident labor and
material;
F) ongoing operational
and administrative expenses;
G)
installation of fire alarms, smoke detectors, or connections of building
monitoring systems to a central or off-site central monitor, unless included in
a larger bondable project; and
H)
purchase of vehicles or construction equipment.
3) Land acquisition costs (fee simple title
or permanent easement, etc.) for public park and/or conservation purposes,
including associated eligible appraisal costs. Eligible projects include, but
are not limited to, acquisition of land for the following:
A) construction of new public indoor/outdoor
recreation buildings, structures and facilities;
B) expansion of existing public
indoor/outdoor recreation buildings, structures and facilities;
C) general park purposes such as regional,
community and neighborhood parks and playfields;
D) frontage on public surface waters for
recreation use;
E) open
space/conservation purposes to protect floodplains, wetlands, natural areas,
wildlife habitat and unique geologic or biologic features;
F) linear corridors for trails and/or
greenways; and
G) additions to the
projects described in subsections (a)(3)(A) through (F).
b) Acquisition of land from
another public agency (excluding school districts) is not eligible for PARC
grant assistance.
c) Project costs
for which reimbursement is sought cannot be incurred by the project applicant
prior to grant approval notification. Costs incurred prior to Department
approval are ineligible for grant assistance with the exception of
architectural and engineering fees. For acquisition projects, costs are
considered incurred when a property deed, lease or other conveyance is accepted
by the local sponsor or first payment is made on the project property or to an
escrow account for the property.
d)
Development project costs are considered incurred on the date construction
contracts are signed or actual physical work begins on the project site or
project materials are delivered.
e)
No grant funds shall be awarded for the acquisition or development of land that
will not be available for general public indoor/outdoor recreation
use.
f) PARC grant funds cannot be
used to match other State or federal grant funds.
