(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.