(1) industrial access project design costs;

(2) costs for completing and updating previously prepared plans, specifications and estimates where additional engineering or related planning work is required in order to undertake construction of the industrial access project;

(3) costs associated with standard construction activities which are normal and reasonable costs of construction work performed under contract; and

(4) acquisition of real property.

(1) engineering costs or other expenses related to project administration, planning, or estimates incurred prior to the effective date of the legal agreement between the sponsor and the department for the undertaking of the project;

(2) any expense required to carry out the overall responsibilities of the sponsoring entity, such as administrative costs;

(3) municipal personal services costs of a regular and recurring nature, although engineering and related nonpersonal service costs associated with the industrial access project that might otherwise be performed under contract may be eligible if their engineering nature can be demonstrated to be necessary to the project and they are not specifically excluded elsewhere in this Part;

(4) audit expenses for work performed on the industrial access project; and

(5) any expense that has been or will be reimbursed from other sources.