(a) Rules governing the use of program income are included in the provisions of the TxGMS-adopted by reference in §173.108 of this chapter (relating to Adoptions by Reference).(b) Grantees must use program income to supplement program costs or reduce program costs. Program income may only be used for allowable program costs. Grantees may not carry forward program income from one grant year to the next.(c) Improvement grant reimbursements will be calculated based on net program expenditures after any program income has been applied.