34 CFR §76.567

1. (a)As used in § 76.564, other expenditures means the grantee's total expenditures for its federally- and non-federally-funded activities in the most recent year for which data are available. The term also includes direct occupancy and space maintenance costs as determined under § 76.568 and costs related to the chief executive officers of the grantee and components of the grantee and their offices (see § 76.565(c) and (d)).
2. (b)The term does not include—
   1. (1)General management costs determined under § 76.565;
   2. (2)Fixed costs determined under § 76.566;
   3. (3)Subgrants;
   4. (4)Capital outlay;
   5. (5)Debt service;
   6. (6)Fines and penalties;
   7. (7)Contingencies; and
   8. (8)Election expenses. However, the term does include election expenses that result from elections required by an applicable Federal statute.