Eligible project costs are only those costs associated with
the specific types of projects and activities listed in Rules 66A-2.20051
through 66A-2.0055, F.A.C., for each project category, as long as the
expenditures incurred by the member county are reasonable and necessary for the
performance of an approved project. A cost is reasonable if, in its nature and
amount, it does not exceed that which would be incurred by a prudent person
under the circumstances prevailing at the time the decision was made to incur
the cost. The following provisions set forth the general eligibility
requirements of the Program.
(1)
Ineligible Activities or Costs. Unless otherwise allowed by the eligibility
requirements within a project category, the following costs are prohibited from
Program funding or use as match funding:
(a)
Indirect, contingencies, miscellaneous, or reoccurring personnel related
costs;
(b) Member county in-house
labor or other costs related to compensating employees, including salaries and
wages, and fringe benefits costs;
(c) Operational, maintenance and
administrative, utility, rent, taxes and insurance costs;
(d) Expenditures for equipment, materials and
supplies, or services not used exclusively for an approved project;
(e) Expenditures for vehicles or overland
transportation services;
(f)
Expenditures for enclosed buildings or structures; and
(g) Civil air patrols.
(2) Match Funds: Applications for projects
requiring matching funds shall clearly identify and enumerate the amount and
source. Upon verification from the member county's records, the following
sources may be utilized for match funds:
(a)
Cash;
(b) Costs for preliminary
plans incurred without WCIND financial assistance prior to a project's approval
by the Board;
(c) Pre-agreement
costs for real property acquisitions as described in subsection
66A-2.0071(3),
F.A.C.
(d) In-kind Contributions.
The value of the following in-kind contributions may be used as match funds:
1. Volunteer Services or Labor. Volunteer
services or labor furnished by third-party professional and technical
personnel, consultants, and other skilled and unskilled labor if the service is
an integral and necessary part of an approved project and used exclusively for
the project's purposes. Rates for third-party volunteer services must be
consistent with those paid for similar work by the member county. In those
instances, in which the required skills are not found in the member county,
rates must be consistent with those paid for similar work in the labor market
in which the member county competes for the kind of services involved. Unless
otherwise agreed to, rates for third-party volunteer services shall be
determined by the U.S. Bureau of Labor Statistics State Occupational Employment
and Wage Estimates report for Florida at the time of the application;
2. Equipment and Supplies. Equipment and
supplies acquired without WCIND financial assistance during the duration of the
project where such equipment and supplies are an integral and necessary part of
an approved project and used exclusively for the project's purposes. The value
of contributed equipment and supplies shall be based upon a receipt or
equivalent documentation showing the actual purchase price or current
value.
3. Real Property Value. The
current fair market value of a project site acquired without WCIND financial
assistance shall be based upon an appraisal dated no earlier than one year
prior to the submission of the application. In lieu of obtaining an appraisal
to establish the site's fair market value, a member county may use the assessed
value of the project site supported by documentation of the current assessed
value from the respective County Property
Appraiser.
(3)
Phasing of Projects. Applications may be submitted as a phased project with up
to three phases, where Phase I includes the real property acquisition, Phase II
includes the design, engineering and permitting activities, and Phase III
includes the construction of the project. The description of the Phase II and
III work shall be submitted along with the Phase I application for Board
review.
(4) Eligibility
Determination. Applications received by the application submission deadline
will be reviewed by the Executive Director or his or her designee for project
eligibility and compliance with this rule chapter. No additional information
shall be accepted after the application submission deadline, unless
specifically requested by the Executive Director for clarification of
information provided in the application received by the published application
submission deadline.
(5) The
Executive Director will make recommendations for approval or denial of the
project applications during the TRIM hearings or regular meeting, whichever is
applicable.
(6) The Board will make
all final decisions on the eligibility of a project or specific allowable
project costs during the TRIM Hearings or regular meeting, whichever is
applicable.