APPENDIX A CATEGORICALLY INELIGIBLE COSTS:
 Categorically ineligible costs include costs that are not core to the educational program, such as:

 • Swimming pools, skating rinks, field houses, district administrative office space, and indoor tennis courts. 2.16(5)(m).
• Synthetic turf. Site Cost Allowance Guidelines (“SCAG”).
 • Athletic stadiums, or excavation, earthwork, and pedestrian walkways within stadiums. (SCAG)
. • Spectator amenities such as concession stands, press boxes, and toilet facilities for outdoor athletic facilities. (SCAG).
 • Transportation of students 2.16(5)(s).
 • Water and wastewater treatment and disposal (MSBA will reimburse up to eight percent [8%] of the estimated total building costs) . Categorically ineligible costs further include costs for items that are not part of the permanent building and grounds (with the exception of the per student funding limit for furniture, fixtures and equipment and additional funding limit per student for technology), such as:
 • Normal operating and maintenance costs such as textbooks, classroom supplies, custodial supplies, administrative support, or telephone service. 2.16 (5)(1).
 • School supplies. 2.16 (5)(u).
 • Cell phones. 2.16 (5)(x).
• Utility charges, fees and service bills. 2.16 (5)(w).
 • Athletic equipment such as balls, bats, bases, racquets, uniforms, helmets or gloves. 2.16 (5)(p).
 • Modular units except with specific written permission writing. 2.16(5)(q).
• Vehicles: cars, trucks, tractors or golf carts. 2.16(5)(t). Categorically ineligible costs also designate costs beyond the project scope, such as:
• All costs associated with site acquisition. 2.16 (5)(g).
• Demolition costs will not be reimbursed unless specifically permitted in writing.
• Special waste and hazardous or contaminated materials remediation, removal and disposal where associated with site work. (SCAG).
 • Financing costs, interest, costs of issuance, short or long term bonds, notes, or other certificates of indebtedness. 2.16(5)(b).
• Credit rating services, legal services related to issuance or indebtedness, and financial consulting services. 2.16(5)(c).
 • Penalties, processing fees, catalogue fees, sales tax, membership, and subscriptions. 2.16(5)(n).
 • Costs of local building permits, inspection fees and similar fees. 2.16(5)(o).
 • Legal services. 2.16(5)(d).
 • Direct or indirect municipal services except public safety services as required by law. 2.16(5)(e).
 • Storage space, storage facilities, storage trailers or storage containers. 2.16(5)(k).