1. (a) administrative, legislative and overhead costs other than those specified in section 651.57 of this Part;
2. (b) costs of indirect supervision (positions not required for the actual operation of a treatment plant);
3. (c) costs of capital improvements, including debt amortization and depreciation, acquisition of land and/or structures, and new construction; and
4. (d) any equipment that is not essential to the effective operation of the sewage treatment plant.

The following items are excluded from State aid reimbursement: