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28 Such allowable expenses included are in the following table: Allowable Expenses Unallowable Expense Salaries, wages, and benefits of clerical, administrative or technical personnel are allowable only for direct, reasonable and prudent expenses incurred as part of the grant recipient’s overhead. Costs associated with the preparation of TCE program application package Volunteer reimbursement expenses are allowable for out-of-pocket costs in support of the TCE Program; such as mileage, parking, or light lunch for providing service at a site. Car repairs, car insurance, dry cleaning or other personal (non-TCE) expenses Office or site supplies Tax preparation software Rent, utilities, and custodial services when additional and necessary for costs associated with space utilized for TCE tax preparation specifically. Salaries, wages, and benefits of the grant recipient organizations executives, administrators or other positions not allowable through TCE Program Miscellaneous services such as printing, postage, insurance, or courier charges for delivering required documents and reports to the IRS in connection with the TCE grant Supplies not needed for TCE program execution Audit services when required by 2 CFR Part 200 Purchase, construction, repair, or rehabilitation of any building or any portion thereof Installation of telephone lines necessary to service a telephone answering site and/or to support e-file to provide the electronic transmission of returns. (Payments will only be provided for “Telephone An­ swering Site” lines installed and maintained to exclu­ sively handle calls from the elderly regarding federal tax inquiries, not for the organization’s business lines) Costs or expenses incurred which do not support or benefit the program, which are unnecessary in carrying out the program Internet connectivity costs Any Indirect Costs Volunteer travel reimbursement costs to and from the site location Entertainment costs Publicity and training directly related to the TCE program Costs for installation of a “toll-free,” “800” number Travel Costs incurred for attending meetings or an orientation with IRS Territory Office Any costs for hotel accommodations over the Federal government per diem rate for a particular location or when a grant recipient conducts the meeting(s) Cost of interpreter services for assisting hearing impaired taxpayer (if applicable) Costs associated for items or services that fall outside of the grant cycle (before October 1st) Items to recognize volunteers for their contributions to the TCE Program that do not exceed $10.00 per volunteer. Recognition items should be reported on Form 8653 and Form 8654 as an administrative expense under “Supplies/Volunteer Recognition”. Postage to mail tax returns to IRS offices or state offices Computers and printers (with a unit cost not to exceed $1,000) can be purchased to support e-file using grant funds. Costs associated with computer repair of equipment used for tax preparation services are also allowable. These expenses must remain within your total grant amount and should be noted on line 17 of Form 8653 and line 21 of Form 8654 (see www.irs.gov to access form). Costs of goods or services for personal use by the program employees E-file Supplies are allowable expenses. These supplies include printer cartridges and toner, cable locks, memory, network cards, encryption software, internet connectivity, and external media for backup of data. Child care Cost of food and beverages provided to volunteers at TCE sites as long as the purchase is necessary, reasonable, allocable and allowable; the purchase is incurred solely in support of program; and the total expenses for food and beverages do not exceed $500 per grant year. Purchase of food or beverages for customers or in conjunction with an event considered to be entertainment or social activity. Management of Funds