---
kind: "section"
citation: "42 C.F.R. § 432.55"
title: "42"
number: "432.55"
heading: "Reporting training and administrative costs."
url: "https://uscodex.org/cfr/42/432.55"
---

# §432.55. Reporting training and administrative costs.

- (a) **Scope.** This section identifies activities and costs to be reported as training or administrative costs on quarterly estimate and expenditure reports to CMS.
- (b) **Activities and costs to be reported on training expenditures.**
  - (1) **For fulltime training (with no assigned agency duties)—** Salaries, fringe benefits, dependency allowances, travel, tuition, books, and educational supplies.
  - (2) **For part-time training—** Travel, per diem, tuition, books and educational supplies.
  - (3) For State and local Medicaid agency staff development personnel (including supporting staff) assigned fulltime training functions: Salaries, fringe benefits, travel, and per diem. Costs for staff spending less than full time on training for the Medicaid program must be allocated between training and administration in accordance with [§ 433.34](/cfr/42/433.34.md) of this subchapter.
  - (4) **For experts engaged to develop or conduct special programs—** Salary, fringe benefits, travel, and per diem.
  - (5) **For agency training activities directly related to the program—** Use of space, postage, teaching supplies, and purchase or development of teaching materials and equipment, for example, books and audiovisual aids.
  - (6) **For field instruction in Medicaid—** Instructors' salaries and fringe benefits, rental of space, travel, clerical assistance, teaching materials and equipment such as books and audiovisual aids.
- (c) **Activities and costs not to be reported as training expenditures.** The following activities are to be reported as administrative costs:
  - (1) Salaries of supervisors (day-to-day supervision of staff is not a training activity); and
  - (2) **Cost of employing students on a temporary basis, for instance, during summer vacation.**

## Notes

### Amendments

[43 FR 45199, Sept. 29, 1978, as amended at 44 FR 17935, Mar. 23, 1979]

### Authority

Authority: Sec. 1102 of the Social Security Act (42 U.S.C. 1302).

### Source

Source: 43 FR 45199, Sept. 29, 1978, unless otherwise noted.

### Amendments

[43 FR 45199, Sept. 29, 1978, as amended at 44 FR 17935, Mar. 23, 1979]