Page 1581

are allowable costs.

(2) Costs of office supplies, medical supplies, janitorial and grounds maintenance supplies, kitchen supplies and laundry are allowable costs, to the extent that such supplies are consumed during the grant year in providing services under the terms of the residential child care facility grant.

(3) Telephone, telegram, postage, and other communications costs are allowable costs if the costs were incurred in providing services under the terms of the residential child care grant.

(4) Costs of making and distributing brochures, leaflets, films, and other informational materials for community education are allowable.

(5) Costs of subscriptions to reference and resource periodicals are allowable costs.

(6) Costs of dues for membership of the grantee in an association that is primarily concerned with child care, and that helps to maintain or improve the grantee’s operation of a facility are allowable costs.

(7) Costs of bonding, liability, and malpractice insurance for the grantee and for individuals that perform duties under the grant agreement are allowable costs.

(8) Costs of recruiting and relocation of new employees that will perform duties required of the grantee under the residential child care facility grant are allowable costs, to the extent that the amount of such costs does not exceed the amount that the State of Alaska could pay for such costs under the State Administrative Manual.

(9) Costs and fees for preparing biennial reports, reports of changes of address, and other reports required by AS 10.20, are allowable costs.

(10) Costs incurred in achieving accreditation from a national accreditation organization as a residential child care facility are allowable costs.

(11) Uncollectible accounts and costs of collection of debts are not allowable costs.

(12) Costs of preparing residential child care facility grant proposals are not allowable costs. (d) For the purposes of (a)(3) of this section, the department will classify costs of program services to children for whom the state has assumed responsibility under AS 47.10 as follows:

(1) Costs of recreation and craft supplies used for program services, including arts and crafts materials, sheet music, phonograph records, tapes, testing and therapy materials, pet supplies, and livestock and poultry feed, are allowable costs.

(2) Costs of individual tutoring for children placed in a facility by the department are allowable costs.

(3) Costs of academic education are allowable costs only if the department has approved, in writing, the academic education program and the costs of the program before the grantee