(1) costs incurred to perform the municipal landfill closure project if it is not fully implemented in accordance with plans and reports approved by the department;

(2) post closure monitoring and maintenance costs associated with a municipal landfill closure project;

(3) costs for activities associated with development of alternative waste disposal sites or techniques;

(4) costs incurred before April 1, 1993;

(5) costs incurred if the department determines that the landfill closure site is a classification 1 or classification 2 site in the Registry of Inactive Hazardous Waste Disposal Sites;

(6) costs incurred to perform the municipal landfill closure project that are inconsistent with or in violation of the procedures and requirements for the State assistance program under title 5 of article 54 of the ECL, section 56 0403 of the ECL, or other applicable laws;

(7) costs associated with a municipal landfill closure project that does not comply with the landfill closure requirements as set forth in Part 363 of this Title or the applicable regulations in effect six months before the application date for State assistance;

(8) any portion of the cost for which Federal, State or other specific assistance has been or will be received;

(9) costs funded under Subpart 369-7 of this Part, Nonhazardous Municipal Landfill Gas Management Projects; and

(10) unnecessary or unreasonable costs as determined by the department.