(c) Eligible activities for funding through the Arkansas Site Development Grant Program include but are not limited to:

1. (1) Extension and improvement of public infrastructure to a site;
2. (2) Right-of-way acquisition necessary for the eligible project;
3. (3) Easements acquisition;
4. (4) Soil borings and analysis;

5. (5) Construction costs for site improvements, including, but not limited to:

   1. (A) Drainage improvements;
   2. (B) Easements;
   3. (C) Dozer or dirt work;
   4. (D) Grading;
   5. (E) Site mitigation;
   6. (F) Site rehabilitation; and
   7. (G) Other site upgrades and improvements as determined by the Arkansas Economic Development Commission;
6. (6) Costs associated with site due diligence studies the commission deems appropriate; and
7. (7) Other site-related activities deemed necessary by the commission to improve a site’s overall competitiveness for economic development recruitment.

(d) Ineligible program expenditures include but are not limited to:

1. (1) Purchase of property, except for the purchase of a right-of-way or easement necessary for the eligible project;
2. (2) Principal and interest on any financed debt;
3. (3) Lease payments;
4. (4) Salaries or benefits for applicant’s employees;
5. (5) Marketing or advertising for the site;
6. (6) Lobbying expenses;
7. (7) Routine site repair and maintenance;
8. (8) Purchases of alcohol;
9. (9) Entertainment expenses, including meals and activity fees;
10. (10) Eligible activity expenditures incurred prior to a grant award;
11. (11) Expenditures that are unsupported by documentation;
12. (12) Other expenses specified as ineligible at the discretion of the commission; and
13. (13) Any political activities.