Allowable and Non-Allowable Costs Guidance
3. Specific Cost Guidance by Category
3.31. Pre-award costs
Ref: 2 CFR Part 200, ยง200.458.
Costs incurred prior to the effective date
of the sponsored agreement, whether or not they would have been allowable if incurred after
such date, are unallowable unless approved by the Director of CTE at NCCCS.