The following services are considered overhead and the department will not pay for these services:

(1) Administrative and supervisory salaries and related personnel expenses;

(2) Office rent;

(3) Depreciation;

(4) Equipment purchase and rental;

(5) Telephone expenses including long distance phone call charges;

(6) Postage;

(7) Shipping;

(8) Expendable supplies;

(9) Printing costs;

(10) Copier costs;

(11) Printing of fiche and department electronic files;

(12) Maintenance and repair;

(13) Taxes;

(14) Automobile costs and maintenance;

(15) Insurance;

(16) Dues and subscriptions;

(17) Vacation, sick leave, and other expenses of a similar nature;

(18) Internal staffing time;

(19) Filing of material in case files;

(20) Setting up files;

(21) Activities associated with reports other than composing or dictating complete draft of the report (e.g., editing, filing, distribution, revising, typing, and mailing);

(22) Generating and keeping internal recordkeeping forms;

(23) Time spent on any administrative and clerical activity, including typing, copying, mailing, distributing, filing, payroll, recordkeeping, delivering mail, picking up mail;

(24) Activities associated with counselor training, general discussion regarding office procedures, internal case file reviews by supervisors, meetings, and seminars;

(25) Unanswered phone calls; and

(26) Any other item or service not specifically identified and separately billable.