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Ineligible Development Costs — Cannot be charged to the grant <br />• PRE -CONSTRUCTION COSTS that exceed 25% of the PROJECT Costs <br />• All non -capital costs, including interpretive and recreational programming, software <br />and software development <br />• Construction or improvements to facilities that are not primarily designated for <br />recreational purposes, such as park district offices <br />• Construction outside the boundaries of the recreation facility <br />• Furniture or equipment not site specific and not necessary for the core function of a <br />new facility (non -capital outlay) <br />• Costs Incurred before or after the GRANT PERFORMANCE PERIOD <br />• Indirect costs — overhead business expenses of the GRANTEE'S fixed or ordinary <br />operating costs (rent, mortgage payments, property taxes, utilities, etc.) <br />• Food and beverages <br />• Out-of-state travel <br />• Fundraising and grant writing <br />• Repairs — activities performed to a section of a structure that are intended to allow <br />the continued use. <br />• Maintenance — activities intended to be performed on a regular basis to maintain the <br />expected useful life of a structure. <br />Distinguishing capital outlay (eligible) from maintenance and repair (not <br />eligible): <br />• Capital outlay — building something new, or in regards to existing structures, <br />activities intended to boost the condition beyond its original or current state. <br />• Repairs — activities performed to a section of a structure that are intended to <br />allow the continued use. <br />• Maintenance — activities intended to be performed on a regular basis to maintain <br />the expected useful life of a structure. <br />Examples: <br />Roof — replacing broken shingles is maintenance; fixing a hole is repair; replacing <br />the roof is capital outlay. <br />Playground — adding additional fall material is maintenance; fixing the chains on a <br />swing set is repair; replacing the play structures is capital outlay. <br />Windows — repairing the glazing is maintenance; replacing broken panes is repair; <br />replacing the windows is capital outlay. <br />17 <br />