Calculation. The calculation of the county's highest local appropriation to its school operating budget for the prior fiscal year shall exclude a qualifying nonrecurring cost that is supplemental to the regular school operating budget in accordance with the format developed by the Department. Qualifying nonrecurring costs shall be limited to: Costs to establish new computer laboratories that include the cost for equipment, furniture, wiring, hardware, software, space renovations, and the initial up-front cost for staff development, and training but not ongoing costs such as maintenance, staff salaries, staff development, and training; Costs for new technology that include the cost for equipment, furniture, wiring, hardware, software, space renovations, and the initial up-front cost for staff development, and training but not ongoing costs such as maintenance, staff salaries, staff development, and training; New instructional program start-up costs that include the cost for equipment, furniture, wiring, hardware, software, space renovations, textbooks, manipulatives, staff development, and training; Books other than classroom textbooks to establish a new library collection and new books required in new and renovated schools; Capital items with a useful life of 5 years or more that include the cost to acquire fixed assets other than land and buildings; and Other unique one-time costs that the local board and county mutually agree to be one-time expenditures. An approved qualifying nonrecurring cost may not be included in the county's appropriation for purposes of satisfying the county's maintenance of effort requirement. Procedure. The county shall submit to the Department between January 1 and March 31 of the prior fiscal year, a written request to exclude qualifying nonrecurring costs that are supplemental to the regular school operating budget. The request shall include an explanation of why the cost qualifies as nonrecurring. Before submitting the written request, the county shall confer with the local board. The county shall send a copy of the written request to the local board. The Department shall inform the local board of education and the county within 30 days from receipt of the written request, but no later than May 1 of the prior fiscal year, whether the qualifying nonrecurring costs that are supplemental to the regular school operating budget are approved for exclusion from the calculation of the county's highest local appropriation to its school operating budget. The county or the local board may appeal to the State Board within 15 days of the date of a decision to approve or reject a cost as nonrecurring. The county may decide to appropriate additional funds to its school operating budget during a fiscal year. The county shall obtain written approval from the Department to classify any additional appropriation as a nonrecurring cost. The provisions of this regulation do not apply to a county if the county is granted a waiver, in whole or in part, by the State Board of Education based on a determination that the county's fiscal condition significantly impedes the county's ability to fund the maintenance of effort requirement.