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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 2 - Grants and Agreements |
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Subtitle A - Office of Management and Budget Guidance for Grants and Agreements |
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Chapter II - Office of Management and Budget Guidance |
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Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
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Subpart E - Cost Principles |
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General Provisions for Selected Items of Cost |
§ 200.445 - Goods or services for personal use.
Latest version.
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§ 200.445 Goods or services for personal use.
(a) Costs of goods or services for the personal use of the non-Federal entityrecipient's or subrecipient's employees are unallowable regardless of whether the cost is reported as taxable income to the employees.
(b) Costs of housing (e.g. Housing costs (for example, depreciation, maintenance, utilities, furnishings, rent), housing allowances, and personal living expenses for the recipient's or subrecipient's employees are only allowable as direct costs regardless of whether reported as taxable income to the employees. In addition, to be allowable direct costs and must be approved in advance by a the Federal awarding agency.