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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 45 - Public Welfare |
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Subtitle A - Department of Health and Human Services |
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SubChapter A - General Administration |
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Part 75 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards |
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Subpart E - Cost Principles |
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General Provisions for Selected Items of Cost |
§ 75.438 - Entertainment costs.
Latest version.
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§ 75.438 Entertainment costs.
Costs of entertainment, including amusement, diversion, and social activities and any associated costs are unallowable, except where specific costs that might otherwise be considered entertainment have a programmatic purpose and are authorized either in the approved budget for the Federal award or with prior written approval of the HHS awarding agency.