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(9) equipment purchase costs, subject to 7 AAC 78.270 — 7 AAC 78.280;

(10) equipment maintenance and repair costs;

(11) the cost of transporting equipment;

(12) the cost of supplies;

(13) the cost of toys, games, and equipment acquired

(A) to provide educational and therapy services so that parents can participate in the services of the grant project;

(B) for diagnostic or therapeutic purposes in specialty or diagnostic clinics and similar programs; or

(C) for purposes of the grant project other than those set out in (A) and (B) of this paragraph;

(14) the cost of an audit if the scope of the audit is defined in accordance with applicable federal or state statutes or regulations. (d) A grantee may use grant money to pay the following costs for capital grants:

(1) general construction;

(2) allowable administrative expenses, as provided in the grant agreement, and subject to (r) of this section;

(3) major fixed and movable equipment, if a security agreement that protects the state’s interest in the asset, approved by the facilities manager, has been executed by the grantee;

(4) architect and engineering fees;

(5) consultation fees;

(6) building permits;

(7) project management fees;

(8) project contingency costs;

(9) insurance;

(10) real property acquisition;

(11) other costs that are allowed by language of the capital appropriation under which the grant is made. (e) A grantee may use grant money to pay for relocation costs if the relocation is for the benefit of the grant project, and if the relocation costs are incidental to a change of duty