Allowable and Non-Allowable Costs Guidance

3.35. Rearrangement and reconversion costs

Ref: 2 CFR Part 200, §200.462.
Costs incurred for ordinary and normal rearrangement and alteration of facilities are allowable as indirect costs. Special arrangements and alterations costs incurred specifically for a Federal award are allowable as a direct cost with the prior approval of the Federal awarding agency or passthrough entity. Request prior approval from the Director of CTE at NCCCS.