Pursuant to SL 2007-438 et. seq., on September 1, 2010 the Ecosystem Enhancement Program (EEP) established nutrient offset rates based on “The Actual Cost Method." The Actual Cost Method (ACM) is a procedure that ensures the EEP 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 EEP nutrient offset fees. During the development of the ACM, EEP also developed a database that categorizes and stores EEP cost data in a manner that allows for per unit reduction costs to be calculated accurately and efficiently.