(i) In the first year of implementation and operation of the eligible alcohol and substance abuse program, the office shall reimburse to the municipality one hundred percent of the costs incurred, provided that, upon approval of the contract and consistent with implementation plans approved by the office, up to one-half of the state's share of the cost of such program may be immediately allocated to the municipality for purposes of implementation of the program. The balance of the state's share of the costs shall be allocated to the municipality in a manner determined by the office.

(ii) In the second year of operation of such eligible alcohol and substance abuse program, such program shall be included in the approved service plan submitted by the municipality and the office shall reimburse to the municipality seventy-five percent of the costs of approved expenditures. Municipalities shall provide at least twenty-five percent of costs of approved expenditures of the contract.

(iii) In the third and any subsequent year of operation of such alcohol and substance abuse program, such program shall be included in the approved service plan submitted by the municipality and the office shall reimburse to the municipality fifty percent of the costs of approved expenditures. Municipalities shall provide at least fifty percent of costs of approved expenditures of the contract. In no event shall the state's share be used to replace expenditures previously incurred by the municipality for such alcohol and substance abuse programs; c. An agreement by the municipality to provide for the payment of the municipality's share of the costs of the alcohol and substance abuse program or programs, and to proceed expeditiously with, and implement, such program or programs, as approved by the office; and d. Any costs in excess of the amount provided for in this subdivision shall be the responsibility of the municipality, except as otherwise provided in this article. * NB Repealed September 1, 2020