Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 45 - Public Welfare |
Subtitle A - Department of Health and Human Services |
SubChapter A - General Administration |
Part 75 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards |
Subpart E - Cost Principles |
General Provisions for Selected Items of Cost |
§ 75.445 - Goods or services for personal use.
Latest version.
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§ 75.445 Goods or services for personal use.
(a) Costs of goods or services for personal use of the non-Federal entity's employees are unallowable regardless of whether the cost is reported as taxable income to the employees.
(b) Costs of housing (e.g., depreciation, maintenance, utilities, furnishings, rent), housing allowances and personal living expenses are only allowable as direct costs regardless of whether reported as taxable income to the employees. In addition, to be allowable direct costs must be approved in advance by an HHS awarding agency.