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summary, the grantee shall allocate actual expenditures included in its total operating budget among the classifications of expenses and categories for classification that are described in (b)(1) of this section.

(2) A grant project expenditure summary must include a statement of all of the expenditures that the grantee actually made for the grant project during the grant year. In the grant expenditure summary, the grantee shall allocate expenditures among the classifications of expenses and categories for classification that are described in (b)(2) of this section.

(3) In a personal services expenditure detail, a grantee shall, for each classification of positions described in (b)(3)(C) of this section that the grantee actually employed in providing services under the grant project, record the grantee’s expenditures during the grant year, including an allocation of gross salary among the classifications described in (b)(3)(B) of this section, and a designation of the allocation basis.

(4) In an expenditure detail for expenditures actually incurred in performing its duties under the grant project, other than personal services expenditures, a grantee shall record the grantee’s actual expenditures during the grant year, shall allocate expenditures among budget categories and classifications, and shall explain its basis for allocation, using the categories, classifications, and explanations described in (b)(4)(A) and (b)(4)(C) of this section.

(5) A report of cost allocation basis data must support the basis of allocation used in a grantee’s expenditure details. The cost allocation basis data must show the grantee’s actual experience and must otherwise conform to the requirements of (b)(5) of this section.

(6) In a treatment of applicable credits, a grantee shall report all credits or miscellaneous income that it actually receives during the grant year, and shall specify the expenditure items and budget categories in its grantee expenditure summary and grant project expenditure details that were offset or reduced by the amount of each credit or income item.

(7) In a statement of use allowances and depreciation, a grantee shall report the following information, for each building, land improvement, fixture, piece of equipment, and parcel of land that it owned during the grant year:

(A) if donated, the amount of the purchase cost or the value of the asset upon donation, plus any capitalized improvements to the asset;

(B) the dollar amount of any part of the cost or value of the asset that was granted, donated, or purchased with a grant or donation, by a state, federal, or municipal government or agency;

(C) the unpaid principal amount, at the end of the grant year, of each loan that was used to purchase the asset and each loan for which the asset was collateral;

(D) the total depreciation cost that the grantee has reported for reimbursement under the grant;

(E) the total use allowance that the grantee has reported for reimbursement under