Allowable and Non-Allowable Costs Guidance

Allowable and Non-Allowable Costs


3. Specific Cost Guidance by Category

3.33. Proposal costs

2 CFR Part 200, §200.460. 

Proposal costs are the costs of preparing bids, proposals, or applications on potential Federal and non-Federal awards or projects, including the development of data necessary to support the College's bids or proposals. Proposal costs of the current accounting period of both successful and unsuccessful bids and proposals normally should be treated as indirect (F&A) costs and allocated currently to all activities of the College. No proposal costs of past accounting periods will be allocable to the current period. Request prior approval from your CTE Program Coordinator.