Pursuant to SL 2007-438 et. seq., on September 1, 2010 the Ecosystem Enhancement Program (EEP), now the Division of Mitigation Services established nutrient offset rates based on “The Actual Cost Method." The Actual Cost Method (ACM) is a procedure that ensures the DMS Nutrient Offset Payment Program sets rates based on the actual costs of providing nutrient load reduction credits. The ACM was developed through a stakeholder process during which participants contributed significantly to the method itself and the rules that would establish it as the means to set DMS nutrient offset fees. During the development of the ACM, DMS also developed a database that categorizes and stores cost data in a manner that allows for per unit reduction costs to be calculated accurately and efficiently.