Allowable and Non-Allowable Costs Guidance

3. Specific Cost Guidance by Category

3.36. Recruiting costs

Ref: 2 CFR Part 200, §200.462. 

Subject to conditions of this reference, recruiting costs are allowable to the extent that such costs are incurred pursuant to the College's standard recruitment program. Where the College uses employment agencies, costs not in excess of standard commercial rates for such services are allowable. Obtain prior approval from NCCCS. 

Special emoluments, fringe benefits, and salary allowances incurred to attract professional personnel that do not meet the test of reasonableness or do not conform with the established practices of the College, are unallowable

Where relocation costs incurred incident to recruitment of a new employee have been funded in whole or in part to a Federal award, and the newly hired employee resigns for reasons within the employee's control within 12 months after hire, the College will be required to refund or credit the Federal share of such relocation costs to the Federal Government. See also §200.464 Relocation costs of employees. 

Short-term, travel visa costs (as opposed to longer-term, immigration visas) are generally allowable expenses that may be proposed as a direct cost. Since short-term visas are issued for a specific period and purpose, they can be clearly identified as directly connected to work performed on a Federal award. For these costs to be directly charged to a Federal award, they must: 

  1. Be critical and necessary for the conduct of the project; 
  2. Be allowable under the applicable cost principles; 
  3. Be consistent with the College's cost accounting practices and College policy; and 
  4. Meet the definition of “direct cost” as described in the applicable cost principles. 
  5. Request prior approval from the Director of CTE at NCCCS.