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C. Non-eligible Projects <br /> Non-eligible projects include but are not limited to the following: <br /> • Projects within state park boundaries, state recreational areas, on state trails, and elements <br /> of the Metropolitan Open Space System. <br /> • Construction of trails within federally designated wilderness areas (with some <br /> exceptions). <br /> • Construction of ordinary sidewalks. <br /> • Planning projects that are preliminary to construction of any trail projects. <br /> • Improvements on highways or other roadways, including but not limited to, lighting, <br /> striping, on-street routing, and shoulder work. <br /> • All paved multi-use bicycle/pedestrian trails less than 10 feet in width are not eligible. <br /> Short distance exceptions are allowed on a case by case basis. <br /> D. Non-eligible Reimbursement Costs <br /> Including all costs not defined as eligible costs, but not limited to the following: <br /> • Any expenditure that occurs before the effective date of this agreement <br /> • Fund raising <br /> • Taxes, except sales tax on goods and services <br /> • Insurance, except title insurance <br /> • Attorney fees <br /> • Loans, grants, or subsidies to persons or entities for development <br /> • Bad debts, late payment fees, finance charges or contingency funds <br /> • Interest, investment management fees <br /> • Lobbyists <br /> • Political contributions <br /> • Wages and expenses of Sub grantee's employees <br /> • Fringe benefit costs of Sub grantee's employees <br /> • Land appraisals <br /> • Entertainment, gifts and prizes, food and refreshments <br /> • Purchase of phones, computers, tablets or audiovisual equipment <br /> • Memberships (including subscriptions and dues),publications,periodicals and other <br /> subscription fees <br /> • Agency advertising and marketing expenses <br /> • Office Rental Fees, and Overhead and Indirect Expenses (including, but not limited to <br /> office or storage space rental,utility expenses, copier rental, phone bills, office materials <br /> and supplies) <br /> Revised 12/06/2016 Page 8 of 17 <br />