31.205-29
Plant protection costs
Plant protection costs—including wages, equipment, depreciation, and military compliance expenses—are allowable if necessary and properly documented.
Overview
FAR 31.205-29 addresses the allowability of plant protection costs in government contracts. It specifies that certain expenses related to safeguarding a contractor’s facilities—such as wages, uniforms, equipment for security personnel, depreciation on security-related assets, and costs incurred to meet military security requirements—are considered allowable costs. This means contractors can include these expenses in their cost proposals and billing, provided they are necessary and reasonable for plant protection.
Key Rules
- Allowable Plant Protection Costs
- Wages, uniforms, and equipment for plant protection personnel are allowable.
- Depreciation on Security Assets
- Depreciation on capital assets used for plant protection is allowable.
- Military Compliance Expenses
- Necessary expenses to comply with military security requirements are allowable.
Responsibilities
- Contracting Officers: Must ensure claimed plant protection costs are reasonable, allocable, and properly documented.
- Contractors: Must accurately identify, document, and justify plant protection costs as allowable under this section.
- Agencies: May review or audit plant protection costs for compliance.
Practical Implications
- This section clarifies which plant protection costs can be charged to government contracts, reducing disputes over allowability.
- Contractors should maintain clear records and justification for all plant protection expenses claimed.
- Common pitfalls include claiming unrelated security costs or insufficient documentation.