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the classifications of expenses described in (B) of this paragraph.
(4) For all expenses that the proponent proposes to incur in performing its duties under the grant, other than personal services expenses, a grant project expense detail must include an allocation of expenses among budget categories and classifications of expenses, and an explanation of the proponent’s basis for allocation, as follows:
(A) The proponent shall allocate expenses among
(i)direct costs of each residential child care project…#
(i) direct costs of each residential child care project under a grant from the department;
(ii)costs not allowable under the grant;#
(ii) costs not allowable under the grant;
(iii) general costs; and
(iv) administrative costs.
(B) The expense detail must include the following general categories for allocation of expenses, and may include subcategories of those categories:
(i) personnel fringe benefits;
(ii) personnel training costs;
(iii) administrative services and supplies, including consultants and professional fees;
(iv) program services for children;
(v) current expenses for buildings, land improvements, fixtures, and equipment;