Illinois Administrative Code
Title 92 - TRANSPORTATION
Part 653 - STATE OPERATING ASSISTANCE TO DOWNSTATE AREAS
Subpart B - GRANT APPLICATION REQUIREMENTS
Section 653.112 - Ineligible Operating Expenses
Universal Citation: 92 IL Admin Code ยง 653.112
Current through Register Vol. 48, No. 38, September 20, 2024
a) Operating assistance grants will not be made for ineligible operating expenses, as defined in Section 2-2.04 of the Act, Section 653.30 of this Part and this Section. Ineligible operating expenses include, but are not limited to, the following:
1)
depreciation, whether funded or unfunded;
2) amortization of any intangible costs,
which means depreciation of an asset that is without physical qualities, e.g.,
patents, copyrights and goodwill;
3) debt service on capital assets acquired
with the assistance of State capital grant funds provided by the
State;
4) profit or return on
investments;
5) excessive payment
to associated entities, such as payments made by a participant to any entity
that is owned or controlled by the participant or that controls or owns the
participant;
6) expenses associated
with the Workforce Investment Act (29 USC Chapter 30), or its
successor;
7) costs reimbursed
under Sections 5303, 5304 and 5305 of the Federal Mass Transit Act (49 USC
Chapter 53);
8) travel and
entertainment expenses incurred in attending non-public transportation-related
activities;
9) charter, school bus
and sightseeing expenses as defined by the FTA;
10) fines and penalties;
11) charitable donations;
12) interest expense on long-term borrowing
and debt retirement other than on that portion of publicly-owned equipment and
facilities required for public transportation;
13) income taxes;
14) that portion of any eligible operating
expenses for which the participant has or will receive reimbursement from any
other federal or State capital grant program absent a specific federal or State
directive allowing the capital expense to be treated as an operating expense,
e.g., federal preventative maintenance expense;
15) expenses associated with compliance with
OMB Circular A-133 (Audits of States, Local Governments, and Non-Profit
Organizations);
16) any expense
that is reimbursed from insurance proceeds;
17) maintenance or operation of vehicles that
are not used by a participant or its contractors for public transportation or
to support public transportation operations;
18) any other expense determined by the
Department to be inconsistent with federal regulations or
requirements.
b) If a participant receives federal operating assistance funds through the Department, and federal law prohibits the participant from using those funds to pay for any expense that is an eligible operating expense under the Act or this Part, then that expense shall be ineligible for reimbursement. (See Section 2-2.04 of the Act.)
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