567—35.14 (455B) Ineligible costs. Financial assistance shall not be provided or used for costs including, but not limited to, the following:
	  1. 	 Taxes;
	  2. 	 Vehicle registration;
	  3. 	 Legal costs;
	  4. 	 Contingency funds;
	  5. 	 Proposal preparation;
	  6. 	 Contractual project administration;
	  7. 	 Land acquisition;
	  8. 	 Office furniture, office computers, fax machines and other office furnishings and equipment;
	  9. 	 Costs for which payment has been or will be received under another federal, state or private financial assistance program; and
	  10. 	 Costs incurred before a written agreement between the applicant and the department has been executed. Ineligible costs shall be determined with applicable publications from the federal office of management and budget.
[ARC 7679B, IAB 4/8/09, effective 5/13/09]