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40 <br />0 <br />(b) Project costs ineligible for program funding or matching funds will include: <br />contingencies, miscellaneous, reoccurring personnel related costs, land acquisition <br />and any extraneous recreational amenities not directly related to the waterway <br />such as the following: <br />1. Landscaping <br />2. Park and playground equipment <br />3. Restrooms for non -waterway users <br />4. Tennis courts <br />5. Roadways providing access to non -waterway users <br />6. Parking areas for non -waterway users <br />7. Utilities for non -waterway related facilities <br />8. Lighting for non -waterway related facilities <br />9. Irrigation equipment <br />10. Maintenance equipment <br />11, Picnic shelters and furniture. <br />12. Vehicles to transport vessels. <br />(c) Subject to approval by the Board of an itemized expense list: <br />1. The following project costs will eligible for program funding or as matching <br />funding: <br />a. Project management, administration and inspection; <br />b. Design, permitting, planning, engineering or surveying costs for completed <br />construction project;. <br />c. Restoration of sites disturbed during the construction of an approved project; <br />d. Equipment costs. <br />2. The following project costs will be eligible only as matching costs and can not <br />exceed fifteen (15) percent of the applicants match: <br />a. Applicant's non-recurring personnel costs; <br />b. Applicant's equipment costs; <br />c, Applicant's in-house project management administration and inspection costs; <br />15 <br />