.12 Ineligible Expenditures.

The following expenditures are ineligible for State funding:

A. Site acquisition;

B. Offsite development costs except those listed as eligible in Regulation .10 of this chapter;

C. Master plans;

D. Projects proposed in buildings or portions of buildings that have been constructed or renovated within 15 years, except that a building or portion of a building in which a limited renovation was performed is eligible for additional work within 15 years of the date that the limited renovation construction was completed;

E. Systemic renovation projects to replace, upgrade, or renovate building systems that have been replaced, upgraded, or renovated within 15 years.

F. Ancillary construction costs such as:

(1) Permits;

(2) Bid advertising;

(3) Water and sewer connection charges;

(4) Models; or

(5) Renderings;

G. Leasing or purchasing school facilities except as provided in COMAR 14.39.05;

H. Construction inspection services;

I. Relocation costs for site occupants;

J. Salaries of local employees;

K. Construction of administrative or support facilities, including regional or central administrative offices, warehousing, resource, printing, vehicle storage, and maintenance facilities;

L. Equipment, furnishings, and artwork with a median useful life of less than 15 years as defined by the IAC;

M. Maintenance; and

N. Temporary storage.