The following expenditures are ineligible for State funding: Site acquisition; Offsite development costs except those listed as eligible in Regulation .10 of this chapter; Master plans; Projects proposed in buildings or portions of buildings that have been constructed or renovated within 15 years, except that building or portion of a building in which a renovation was performed is eligible for additional work within 15 years of the date that the renovation construction was completed; Capital maintenance projects to replace, upgrade, or renovate building systems that have been replaced, upgraded, or renovated within 15 years; Ancillary construction costs such as: Permits; Bid advertising; Water and sewer connection charges; Models; or Renderings; Leasing or purchasing school facilities except as provided in COMAR 14.39.05; Construction inspection services; Relocation costs for site occupants; Salaries of local employees; Construction of administrative or support facilities, including regional or central administrative offices, warehousing, resource, printing, vehicle storage, and maintenance facilities; Equipment, furnishings, and artwork with a median useful life of less than 15 years as defined by the IAC; Maintenance; and Temporary storage.