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(4) the grantee cannot charge the payment for the cost to another current grant or government program. (b) For the purposes of (a)(3) of this section, the department will classify personnel and training costs as follows:

(1) Costs of compensating an employee for current services are classified as follows:

(A) costs of insurance for which the grantee is a self-insurer are not allowable costs;

(B) costs of fringe benefits that are not available to all permanent full-time employees are not allowable costs;

(C) costs of compensating an employee for services that were not performed during the current grant year are not allowable costs;

(D) costs of food or lodging for an employee, other than food and lodging provided to employees during hours when staff must be present, as required by written policy of the grantee, in order to provide care to minors, are not allowable costs; and

(E) other costs of salaries, meals and lodging, employee health and retirement plans, and other fringe benefits are allowable costs.

(2) Costs of payroll taxes, social security taxes, worker’s compensation insurance, federal and state unemployment insurance contribution, and other similar employment expenses that employers are required by law to pay are allowable costs. Such costs are allowable even if, due to the grantee’s municipal or nonprofit status, it could elect not to pay them.

(3) Costs of training an employee is classified as follows:

(A) the cost of training an employee is not an allowable cost if the training is in basic skills necessary to make the employee qualified to perform the basic duties for his or her position as set out in the description of the position that is included in the grant agreement; and

(B) costs of on-the-job training and part-time education of current employees of the grantee are allowable costs, if the employees are actively performing services required by the grant, and the training or education is in skills of the kind needed for the grant project. (c) For the purposes of (a)(3) of this section, the department will classify costs of administrative services and supplies as follows:

(1) Costs of professional services are classified as follows:

(A) costs of retainers for professionals are not allowable costs;

(B) fees, honorariums, or salaries for members of a grantee’s corporate board of directors, city council, or borough assembly are not allowable costs;

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(1) Costs of compensating an employee for current services are classified as follows:

(A) costs of insurance for which the grantee is a self-insurer are not allowable costs;

(B) costs of fringe benefits that are not available to all permanent full-time employees are not allowable costs;

(C) costs of compensating an employee for services that were not performed during the current grant year are not allowable costs;

(E) other costs of salaries, meals and lodging, employee health and retirement plans, and other fringe benefits are allowable costs.

(3) Costs of training an employee is classified as follows:

(1) Costs of professional services are classified as follows:

(A) costs of retainers for professionals are not allowable costs;

(B) fees, honorariums, or salaries for members of a grantee’s corporate board of directors, city council, or borough assembly are not allowable costs;