Reporting Instructions: CORe Code 2503

Legal Services

This code is a non-reimbursable code and costs reported here are for informational purposes only. Only report the Agency's direct legal services costs of the W-2 program. Exclude indirect costs and costs incurred by subcontractors.

Report the W-2 costs for legal services (Staff or outsourced). Agencies may only procure and incur legal costs on a billable hours basis. Costs for a legal retainer agreement in which funds are paid for the availability of a lawyer will not be allowed.

Legal costs must be for direct program purposes only or representing the interest of the federal government. Costs for defense of individual staff, board members, or the agency for illegal or unallowable activities, or for prosecution of claims against the federal government are NOT allowable.

Examples of allowable legal costs would be legal work related to W-2 subcontracting or leasing of space.

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