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30. Plant and homeland security costs.Necessary and reasonable expenses incurred for routine <br />and homeland security to protect facilities, personnel, and work products are allowable. Such <br />costs include, but are not limited to, wages and uniforms of personnel engaged in security <br />activities; equipment; barriers; contractual security services; consultants; etc. Capital <br />expenditures for homeland and plant security purposes are subject to section 15., Equipment and <br />other capital expenditures, of this Circular. <br />31. Pre-award costs. Pre-award costs are those incurred prior to the effective date of the award <br />directly pursuant to the negotiation and in anticipation of the award where such costs are <br />necessary to comply with the proposed delivery schedule or period of performance. Such costs <br />are allowable only to the extent that they would have been allowable if incurred after the date of <br />the award and only with the written approval of the awarding agency. <br />32. Professional service costs. <br />32. Professional service costs <br />. <br />a. Costs of professional and consultant services rendered by persons who are members of a <br />particular profession or possess a special skill, and who are not officers or employees of the <br />governmental unit, are allowable, subject to subparagraphs b and c when reasonable in relation <br />to the services rendered and when not contingent upon recovery of the costs from the Federal <br />Government. <br />In addition, legal and related services are limited under Attachment B, section 10. <br />b. In determining the allowability of costs in a particular case, no single factor or any special <br />combination of factors is necessarily determinative. However, the following factors are <br />relevant: <br />(1) The nature and scope of the service rendered in relation to the service required. <br />(2) The necessity of contracting for the service, considering the governmental unit's capability <br />in the particular area. <br />(3) The past pattern of such costs, particularly in the years prior to Federal awards. <br /> (4) The impact of Federal awards on the governmental unit's business (i.e., what new problems <br />have arisen). <br /> (5) Whether the proportion of Federal work to the governmental unit's total business is such as <br />to influence the <br />governmental unit in favor of incurring the cost, particularly where the services rendered are not <br />of a continuing nature and have little relationship to work under Federal grants and contracts. <br /> (6) Whether the service can be performed more economically by direct employment rather than <br />contracting. <br /> (7) The qualifications of the individual or concern rendering the service and the customary fees <br />charged, especially on non-Federal awards. <br />34 <br /> <br />