Eligible and Ineligible Site Preparation Costs
As an overall requirement, all RSIS preparation activities and costs must be incurred in compliance with all applicable laws and regulations, including but not limited to prevailing wage rates, public procurement laws, land use laws, local development regulations, and municipal audit and budgeting procedures; as well as applicable contracts and regulatory agreements, for example, a brownfields remediation plan.
The Department will transfer funds under a tax reimbursement agreement for costs incurred by and billed to the Sponsor and as reimbursement for costs already paid. All reporting of RSIS preparation activities and costs to the Department must be accompanied by written evidence of materials and labor furnished or work performed, itemized receipts or invoices for payment, and releases, satisfactions or other signed statements or forms as the Department may require.
ELIGIBLE COSTS. The costs of goods, materials, services including planning and engineering services, construction, permits and fees, and use rights for all following activities necessary and reasonably related to preparing a RSIS are eligible costs:Assembly and consolidation of parcels comprising the RSIS, including real property activities such as surveying, real estate, legal, title, insurance, lot adjustment acquisition or sale of parcels, easements, or rights of way.
Making the ground suitable for new construction or reconstruction including but not limited to the demolition and removal of existing buildings and structures, clearing brush, disposal of materials, geotechnical testing, pilings, drainage, drilling, blasting, fill, or grading.
Electricity, natural gas or telecommunications services that are located on or near and directly serve the RSIS and are necessary and reasonable for operations on the site, and to the extent they can be allocated to the site.
Water, sanitary sewer or storm sewer services that directly serve the RSIS.
Transportation improvements of all kinds that directly serve the RSIS.
Development fees imposed by another government, such as systems development charges.
Environmental activities to remediate, remove, protect, preserve or mitigate: natural resources, archaeological and cultural resources, or environmental concerns or hazards; including purchase of off-site wetland mitigation credits.
Financing costs, including interest, fees and associated expenses.
Other activities and costs determined by the Department to be necessary and reasonably related to preparing a RSIS, and to the extent they can be allocated to the site.
INELIGIBLE COSTS. Notwithstanding section (3) of this rule, the following activities and costs are not eligible costs:
Costs already paid or under agreement to be paid from a source other than the Sponsors funds.
Costs of vehicles or equipment or labor not directly related to the RSIS.
Operation or maintenance of infrastructure and facilities.
Penalties or fines.
Costs related to site preparation activities for an employer that arise after that employer begins operations.
Costs related to any pre-existing employers operating on the site prior to site designation and Sponsor certification.
Environmental remediation activities at a RSIS listed or proposed to be listed under CERCLA (42 U.S.C. 9605) if any of the Sponsor, private owner, or eligible employer are liable under CERCLA for that RSIS.
Construction, repair, remediation or improvements to buildings, fixtures and furnishings.
Administration and management costs of the Sponsor or private owners.
Costs not described in an approved Sponsor application; see 123-097-1000 (2)(c).