(b) The total cost of a project under this subpart may include any or all of the following costs:

1. (1) Administration and design costs, e.g., architectural and engineering fees, inspection fees, and printing and advertising costs.
2. (2) Construction costs.
3. (3) The cost of VA-approved equipment that is necessary for the completion of the project.

(c) The total cost of a project under this subpart may not include the cost of any of the following:

1. (1) Land acquisition;
2. (2) Buildings of any type;
3. (3) Improvements not on cemetery land, such as access roads or utilities;
4. (4) Office supplies or consumable goods (such as fuel and fertilizer) that are routinely used in a cemetery; or
5. (5) Project contingency costs.

(d) VA shall certify approved applications to the Secretary of the Treasury in the amount of the grant, and shall designate the appropriation from which it shall be paid. Funds paid for the operation and maintenance of a veterans cemetery must be used solely for carrying out approved projects.

(Authority: 38 U.S.C. 501, 2408)