Section 17-31z-10 - Determination of costs(a)Eligible costs for inclusion in a child care facility application:(1) Architectural/Engineering, or other professional planning costs;(2) Facility acquisition;(3) Physical Development: site preparation; demolition; construction or rehabilitation; utility connections; fixed equipment; landscaping, driveways and necessary exterior improvements;(b)Ineligible costs:(1) Surveys, tests and borings;(3) Furnishings and moveable equipment;(4) Operating expenses: Program operation; building/grounds maintenance.(c) All project costs are subject to review, modification and/or disallowance at the discretion of the Commissioner.Conn. Agencies Regs. § 17-31z-10