(1) ELIGIBLE COSTS,
REIMBURSABLE. Reasonable and necessary project costs which are consistent with
the approved project scope and incurred during the project period are eligible
for grant funding. Eligible costs may include, but are not limited to:
(a) Salaries and fringe benefit costs of
personnel engaged in the project;
(b) The cost of necessary supplies and
equipment. Equipment costing more than $5,000 per unit is not eligible. To be
fully eligible project costs under the grant, a capital purchase shall be used
exclusively for project-related purposes over its useful life. Nonexclusive
capital purchases may be charged as project costs only for that portion of
depreciation equitably related to use in project activities.
(c) The costs of leased equipment and
facilities for the length of the project;
(d) The reasonable value of in-kind
contributions by the applicant of labor, equipment or facilities. Direct costs
shall be supported by time sheets, vouchers or similar documentation reflecting
specific assignment to the project. Actual fringe benefits may not exceed the
current department fringe rate percentage of the direct labor costs claimed.
The rate is established biennially by the department of administration and is
available from the department urban forestry coordinators. Equipment rental
rates may not exceed the county equipment rates established annually by the
department of transportation and published in chapter 5 of the state highway
maintenance manual. These rates are also available from the department urban
forestry coordinators.
(e) Contract
costs of qualified vendors to perform project activities.
(2) ELIGIBLE COSTS, NON-REIMBURSABLE.
Reasonable value of donated labor, equipment, supplies, facilities or services
are eligible project costs for the purposes of match, but are not eligible for
reimbursement. To be fully eligible project costs under the grant, a capital
donation shall be used exclusively for project-related purposes over its useful
life. Nonexclusive capital donations may be charged as project costs only for
that portion of depreciation equitably related to use in project activities.
Value of donated labor will be calculated using rates established by the
department.
(3) INELIGIBLE COSTS.
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:
(a) Fines and penalties due to violations of,
or failure to comply with, federal, state or local laws or
regulations;
(b) Ordinary operating
expenses of local government applicants, also known as indirect costs, such as
salaries and expenses of a mayor or city council members, that are not directly
related to the project;
(c) Costs
for which payment has been or will be received under another federal or state
financial assistance program except that community development block grants may
be used to match urban forestry grants only when it can be demonstrated to the
department's satisfaction that there is a local commitment to, and involvement
in, the project;
(d) 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:
1. The
official or employee, or his or her spouse or partner, has an ownership
interest in the firm selected for the contract; or
2. A person identified in subd. 1. receives a
contract, gratuity or favor from the award of the contract.
(e) Program costs incurred before
or after the project period.
(f)
Capital purchases that exceed $5,000.
