Federal IV-D funds may not be used for:

(a) Activities related to administering other programs, including those under the Social Security Act;

(b) Construction and major renovations;

(c) Expenditures for jailing of parents in Tribal IV-D cases;

(d) The cost of legal counsel for indigent defendants in Tribal IV-D program actions;

(e) The cost of guardians ad litem in Tribal IV-D cases;

(f) Any expenditures under § 309.121 for subsidized employment or payment of cash, checks, reimbursements, or any other form of payment that can be legally converted to currency provided to the noncustodial parent; and

(g) All other costs that are not reasonable, necessary, and allocable to Tribal IV-D programs, under the costs principles in 45 CFR part 75, subpart E.