Regulations last checked for updates: May 16, 2024

Title 2 - Grants and Agreements last revised: May 01, 2024
§ 200.445 - 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 a Federal awarding agency.

authority: 31 U.S.C. 503
source: 78 FR 78608, Dec. 26, 2013, unless otherwise noted.
cite as: 2 CFR 200.445