{"data":{"id":"us/2-cfr-200.457","jurisdiction":"us","citation":"2 CFR 200.457","heading":"Plant and security costs.","body":"Necessary and reasonable expenses incurred for the 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.","path":["Title 2—Federal Financial Assistance","Subtitle A—Office of Management and Budget Guidance for Federal Financial Assistance","CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE","PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS","Subpart E—Cost Principles"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-2.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:42Z","sha256":"bcc1571a7aaaacb8eec8ef43711bff1787639b75b7d408466d1fccac3da028d9","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-200.456","next":"us/2-cfr-200.458"},"notice":"GroundRules: Original legal text. Not legal advice."}