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