(1) In addition to the state reimbursement eligible items listed in WAC 118-66-020 (1) through (3), PSAP and 911 administration cost items are eligible county 911 expenses, including the following items, which are not listed in order of priority:

(a) Management services;

(b) Human resources services;

(c) Legal costs;

(d) Financial services;

(e) PSAP and 911 administration lease/purchase costs;

(f) 911 building repair and maintenance, and major systems replacement/repair;

(g) 911 property and liability insurance;

(h) PSAP and 911 administrative telephone system; and

(i) 911/NG911 reserve accounts.

(2) The items listed above are not eligible for funding from the state 911 account nor shall such items be used in the determination of eligibility in receiving state assistance from the state 911 account.

(3) When the items listed above are used with other PSAP operations such as dispatching, the county 911 eligible amount shall be determined by percentage of use.