Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

55 Pa. Code § 6100.662. Motor vehicles.

§ 6100.662. Motor vehicles.

 The cost of the purchase or lease of motor vehicles and the operating costs of the vehicles is an allowable cost in accordance with the following:

   (1)  The cost of motor vehicles through depreciation, expensing or amortization of loans for the purchase of a vehicle is an allowable expense. Depreciation and lease payments are limited in accordance with the annual limits established under section 280F of the Internal Revenue Code (26 U.S.C.A. §  280F).

   (2)  The provider shall keep a daily log detailing the use, maintenance and service activities of vehicles.

   (3)  The provider shall analyze the cost differences between leasing and purchase of vehicles and the most practicable economic alternative shall be selected.

   (4)  The provider shall keep documentation of the cost analysis.

   (5)  The personal use of the provider’s motor vehicles is prohibited unless a procedure for payback is established and the staff person reimburses the program for the personal use of the motor vehicle.

Cross References

   This section cited in 55 Pa. Code §  6100.641 (relating to cost-based rate); 55 Pa. Code §  6100.802 (relating to support coordination, targeted support management and base-funding support coordination); and 55 Pa. Code §  6100.803 (relating to organized health care delivery system).

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