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AC 150/5100-10A Appendix 4 extent that total compensation for employees is reasonable as defined in section B.10. a. Employee benefits in the form of regu- lar compensation paid to employees during periods of authorized absences from the job, such as for annual leave, sick leave, court leave, military leave, and the like, if they are: (1) provided pursuant to an approved leave system, and (2) the cost thereof is equitably allocated to all related activities, including grant programs. b. Employee benefits in the form of ern- ployers' contribution or expenses for social security, employees' life and health insur- ance plans, unemployment insurance cover- age, workmen's compensation insurance, pension plans, severance pay, and the like, provided such benefits are granted under approved plans and are distributed equit- ably to grant programs and to other activi- ties. 14. Employee morale, health, and welfare costs. The costs of health or first -aid clinics and/or infirmaries, recreational facilities, em- ployees' counseling services, employee informa- tion publications, and any related expenses incurred in accordance with general State or local policy, are allowable. Income generated from any of these activities will be offset against expenses. 15. Exhibits. Costs of exhibits relating spe- cifically to the grant programs are allowable. 16. Legal expenses. The cost of legal ex- penses required in the administration of grant programs is allowable. Legal services fur- nished by the chief legal officer of a State or local government or his staff solely for the purpose of discharging his general responsi- bilities as legal officer are unallowable. Legal expenses for the prosecution of claims against the Federal Government are unallowable. 17. Maintenance and repair. Costs incurred for necessary maintenance, repair, or upkeep of property which neither add to the perma- nent value of the property nor appreciably prolong its intended life, but keep it in an efficient operating condition, are allowable. Page 8 4/13/76 18. Materials and supplies. The cost of ma- terials and supplies necessary to carry out the grant programs is allowable. Purchases made specifically for the grant program should be charged thereto at their actual prices after deducting all cash discounts, trade discounts, rebates, and allowances received by the grantee. Withdrawals from general stores or stock- rooms should be charged at cost under any recognized method of pricing consistently ap- plied. Incoming transportation charges are a proper part of material cost. 19. Memberships, subscriptions and profes- sional activities. a. Memberships. The cost of membership in civic, business, technical and professional organizations is allowable provided: (1) the benefit from the membership is related to the grant program, (2) the expenditure is for agency membership, (3) the cost of the membership is reasonably related to the value of the services or benefits received, and (4) the expenditure is now for membership in an organization which devotes a substan- tial part of its activities to influencing legislation. b. Reference material. The cost of books, and subscriptions to civic, business, profes- sional, and technical periodicals is allowable when related to the grant program. c. Meetings and conferences. Costs are allowable when the primary purpose of the meeting is the dissemination of technical information relating to the grant program and they are consistent with regular prac- tices followed for other activities of the grantee. 20. Motor pools. The costs of a service organization which provides automobiles to user grantee agencies at a mileage or fixed rate and/or provides vehicle maintenance, inspec- tion and repair services are allowable. 21. Payroll preparation. The cost of pre- paring payrolls and maintaining necessary related wage records is allowable. 22. Personnel administration. Costs for the recruitment, examination, certification, classifi- cation, training, establishment of pay stand- • •