1. (1) Generally, all related paid personnel benefit costs are allowable in the same ratio as the allocation in Part I.

2. (2) The following are types of personnel benefits that are allowable:

   1. (a) retirement plan costs;
   2. (b) FICA payroll taxes;
   3. (c) life, health, and dental insurance plans;
   4. (d) workers' compensation insurance; and
   5. (e) employee uniforms, including shoes, if not claimed as a direct operating cost under Schedule D.

Authorizing statute(s): 53-30-507, MCA

Implementing statute(s): 53-30-507, MCA

History: NEW, 2007 MAR p. 36, Eff. 1/12/07.