The following costs are not reimbursed by County Courthouse Restoration Grants:

1. (1) Any item not listed in the approved work-cost breakdown;
2. (2) Deficits;
3. (3) Contingency funds;
4. (4) Contributions or donations to other organizations or individuals;

5. (5) Capital expenditures, defined as tangible property:

   1. (A) Costing one hundred dollars ($100) or more; and
   2. (B) Having a life span of two (2) or more years;
6. (6) Entertainment expenses, including refreshments, flowers, reception costs, etc.;
7. (7) Interest and other financial costs;
8. (8) Lobbying expenses;

9. (9)

   1. (A) New construction.
   2. (B) Some exceptions apply;

10. (10)

    1. (A) Interpretive expenses.
    2. (B) Some exceptions apply;

11. (11)

    1. (A) New pavement of:

       1. (i) Parking lots;
       2. (ii) Roads; or
       3. (iii) Walkways.
    2. (B) Some exceptions apply;
12. (12) Furnishings, draperies, or carpeting; and
13. (13) Work done prior to grant award.