1. (a) “Capital expenditure project” means a project for expenditures which, under generally accepted accounting principles, are not properly chargeable as expenses of operation and maintenance and are related to the acquisition, construction, renovation, improvement, modernization, expansion, or replacement of a plant, buildings, and equipment with respect to which the expenditure is made, including, but not limited to the following if included in revenue bond debt service:

   1. (1) Studies, surveys, designs, plans, working drawings, and specifications bid preparation, inspection, and material testing;
   2. (2) Site preparation, including demolishing or razing structures, hazardous waste removal, and grading and paving;
   3. (3) Off-site construction and improvements required by the onsite project including the expansion of utilities, access roads, parking structures, bus stops, bus turnouts, bus shelters, and landscaping;
   4. (4) Permit and license fees;
   5. (5) Architectural, legal, accounting, contract administration cost and appraisal fees;
   6. (6) Costs incurred for borrowing funds including capitalized interest; and
   7. (7) Construction costs.

Note: Authority cited: Sections 10725, 14105 and 14124.5, Welfare and Institutions Code. Reference: Section 14085.5, Welfare and Institutions Code.

History

1. New section filed 10-5-89 as an emergency; operative 10-5-89 (Register 89, No. 41). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 2-2-90.

2. New section filed 2-9-90 as an emergency; operative 2-6-90 (Register 90, No. 11). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 6-6-90.

3. Certificate of Compliance as to 2-6-90 order including amendments transmitted to OAL 6-5-90 and filed 6-22-90 (Register 90, No. 34).