RLimit... directives do not work with mod_cgid but work with mod_cgi.
http://httpd.apache.org/docs/2.2/en/mod/core.html#rlimitcpu The document says: This applies to processes forked off from Apache children servicing requests, not the Apache children themselves. This includes CGI scripts and SSI exec commands, but not any processes forked off from the Apache parent such as piped logs. With mod_cgi CGI processes are children of "Apache children servicing requests". mod_cgid creates a process from the Apache parent, and the process creates CGI processes.
trunk: r1042194
fixed in 2.4.1