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(E) the total use allowance for which the proponent expects to claim reimbursement under the residential child care facility grant during the grant year; and

(F) the amount of accumulated depreciation attributable to the asset during each month of the grant year.

(8) For each parcel of land, land improvement, fixture, piece of equipment, and building or part of a building that the proponent expects to lease during the grant year, and use for purposes of the grant project, a proponent shall state a description of the item, the name and address of the lessor, the square footage if applicable, the rental payment for the grant year, and the grantee’s basis for allocating the cost.

(9) A proponent shall include in its statement of major, nonrecurring capital costs that it expects to incur during the grant year, a description of the asset, the purpose for which the asset will be used, the amount of the expected cost, and the source of funding for the purchase.

(10) A projected income statement must show, in a summary form, the proponent’s expected revenues and expenses for all of its operations during that grant year, the sources of those revenues and the purpose of the expenditures. The department will not supply forms for income statements.

(11) A proponent shall include in its proposed grantee budget a summary statement of transactions with related parties and organizations that it expects will give rise to costs that are reimbursable under the grant. The statement must include the type of transaction, the name and address of the related party or organization, the dollar amount of the grant project costs that would be incurred in the transaction, and the category and classification of the costs under (b)(2) and (b)(3)(A) and (b)(3)(B) of this section. The department will not supply forms for this statement. (c) A grantee shall submit quarterly expenditure reports to the department. A quarterly expenditure report must include all of the expenditures that the grantee made during the calendar quarter for the grant project. In the expenditure report the grantee shall include the number of beds that are dedicated under the grant to each residential child care service, and shall allocate the grant project expenditures among the classifications of expenses and categories for classifications of expenses that are described in (b)(2)(A) and (b)(2)(B) of this section. For the purposes of this subsection, the calendar quarters are January 1 — March 31, April 1 — June 30, July 1 — September 30, and October 1 — December 31. A grantee shall insure that the department receives quarterly reports within 15 working days after the last day of each quarter. However, a separate report for the last quarter of a grant year is not required. Rather, information relating to the last quarter of a grant year must be included in the final expenditure report as described in (d) of this section. (d) A residential child care facility grantee shall submit a final expenditure report, as described in this subsection, within 45 days after the last day of the grant year.

(1) A grantee expenditure summary must include a statement of all of the expenditures that the grantee actually made, for any purpose, during the grant year. In the expenditure