- (a) participant meals (other than incidental refreshments);
- (b) participant lodging;
- (c) purchase or improvement of real property (unless improvements are necessary to make the program site accessible to people with disabilities and are approved of by the director in advance);
- (d) insurance on capital structures;
- (e) interest on indebtedness;
- (f) taxes from which municipalities are exempt; and
- (g) expenditures not in compliance with law.
Expenditures which are not related to the conduct of a recreation program are not reimbursable. In addition, the following are examples of items that are not reimbursable: