Allowable and Non-Allowable Costs Guidance
Allowable and Non-Allowable Costs
3. Specific Cost Guidance by Category
3.30. Plant and homeland security costs
Ref: 2 CFR Part 200, §200.457.
Necessary and
reasonable expenses incurred for protection and security of facilities, personnel, and work
products are allowable. Such costs include, but are not limited to, wages and uniforms of
personnel engaged in security activities; equipment; barriers; protective (non-military) gear,
devices, and equipment; contractual security services; and consultants. Capital expenditures
for plant security purposes are subject to §200.439