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participated in the financing to another facility prior to the expiration of the useful life of the <br />financed facility requires Federal agency approval. The extent of the relocation, the amount of <br />the Federal participation in the financing, and the depreciation charged to date may require <br />negotiation of space charges for Federal awards. <br />c. Gains or losses of any nature arising from the sale or exchange of property other than the <br />property covered in subsection a., e.g., land or included in the fair market value used in any <br />adjustment resulting from a relocation of Federal awards covered in subsection b. shall be <br />excluded in computing Federal award costs. <br />19.General government expenses. <br />a. The general costs of government are unallowable (except as provided in Attachment B, <br />section 43, Travel costs). These include: <br />(1) Salaries and expenses of the Office of the Governor of a State or the chief executive of a <br />political subdivision or the chief executive of federally-recognized Indian tribal government; <br />(2) Salaries and other expenses of aState legislature, tribal council, or similar local <br />governmental body, such as acounty supervisor, city council, school board, etc., whether <br />incurred for purposes of legislation or executive direction; <br />(3) Costs of the judiciary branch of a government; <br />(4) Costs of prosecutorial activities unless treated as a direct cost to a specific program if <br />authorized by program statute or regulation (however, this does not preclude the allowability of <br />other legal activities of the Attorney General); and <br />(5) Costs of other general types of government services normally provided to the general public, <br />such as fire and police, unless provided for as a direct cost under aprogram statute or <br />regulation. <br />b. For federally-recognized Indian tribal governments and Councils Of Governments (COGs), <br />the portion of salaries and expenses directly attributable to managing and operating Federal <br />programs by the chief executive and his staff is allowable <br />20.Goods or services for personal use. Costs of goods or services for personal use of the <br />governmental unit's employees are unallowable regardless of whether the cost is reported as <br />taxable income to the employees. <br />21.Idle facilities and idle capacity. <br />a. As used in this section the following terms have the meanings set forth below: <br /> (1) "Facilities" means land and buildings or any portion thereof, equipment individually or <br />collectively, or any other tangible capital asset, wherever located, and whether owned or leased <br />by the governmental unit. <br />28 <br /> <br />