- (a) Generally. Renovations are considered to be an adaptation of available space within a completed structure. Minor renovations may be expensed; however, major renovations shall either be borne by the owner or charged as a rental expense.
- (b) Minor renovations. Minor renovations are defined as renovation costs which do not exceed $2,000. These renovations may be expensed to the Department within the fiscal period in which they occur.
(c) Major renovations. Major renovations are defined as those costs for renovations which are $2,000 or greater. The Department will participate financially in the cost of major renovations as a rental expense as described in § 3170.52(c) (relating to rent) provided the following conditions are met:
- (1) The renovation shall be let for bids in accordance with § 3170.94 (relating to bidding and procurement) and the County Code (16 P. S. § § 101—2902).
- (2) The cost of the renovation shall be amortized for a minimum of 3 years.
- (3) The rental charge shall not exceed the fair rental value of the space being utilized.
Cross References
This section cited in 55 Pa. Code § 3170.11 (relating to purpose); 55 Pa. Code § 3170.22 (relating to direct provision of services); 55 Pa. Code § 3170.23 (relating to purchase of service); 55 Pa. Code § 3170.52 (relating to rent); 55 Pa. Code § 3170.83 (relating to establishing rates); and 55 Pa. Code § 3170.85 (relating to responsibility of the county).