Costs of work performed by private contractors in emergency/disaster work are eligible costs. Costs incurred under contracts based on cost plus percentage of costs are ineligible costs except where such a delay would extend or create a hazard to health or safety. Justification for this type of contract must be available at the applicant's office of record. State and local taxes on subcontracts are ineligible costs.

Source: SL 1975, ch 16, § 1; 5 SDR 105, effective June 19, 1979; 12 SDR 151, 12 SDR 154, effective July 1, 1986.

General Authority: SDCL 33-15-24.8.

Law Implemented: SDCL 33-15-24.1.