Allowable and Non-Allowable Costs Guidance

3.12. Legal Costs

Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringement. 

Ref: 2CFR Part 200, § 200.435. 

Definitions: "Conviction," as used herein, means a judgment or conviction of a criminal offense by any court of competent jurisdiction, whether entered upon verdict or a plea, including a conviction due to a plea of nolo contendere. Costs, which may be allowable or unallowable under this section, including directly associated costs, shall be segregated and accounted for by the institution separately. Contact the Director of CTE at NCCCS prior to expending any federal funds for defense or prosecution.