Non-allowable costs include salaries for non-transportation related duties, expenses for the portion of a transportation facility not used for school transportation purposes, buses that are ten years of age or older, supplies for vehicles or equipment that are not used to transport pupils, administrative support service expenditures that exceed 5% of the transportation costs, travel, lodging, and meals associated with professional development and vehicles other than school buses  (5 CSR 30-261.040 (1) (A), (C) 3, (F), (G), (H), and (I)).