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.
Rulemaking Authority Florida Statutes § 374.976(2). Law Implemented 374.976(1)-(3) FS. History-New 11-11-90, Amended 8-15-94, Formerly 16S-2.005, Amended 3-3-21.