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Federal Requirements

Various Federal requirements apply to awards made by NSF and are the basis for the Cost Analysis and Audit Resolution Branch activities. These requirements are contained in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, issued as 2 CFR 200 for educational organizations, nonprofit organizations, and state, local, and Indian tribal governments. For-profit organizations follow slightly different standards. The different federal requirements which apply to each type of organizations are listed below.

Applicable to Educational Organizations

  • Cost Principles: 2 CFR 200, Subpart E (previiously 2 CFR Part 220/OMB Circular A-21)
  • Management Standards: 2 CFR 200, Subparts A-D (previously CFR Part 215 / OMB Circular A110)
  • Audit Requirements: 2 CFR 200, Subpart F (previously OMB Circular A133)

Applicable to Nonprofit Organizations

  • Cost Principles: 2 CFR 200, Subpart E (previously 2 CFR Part 230 / OMB Circular A21)
  • Management Standards: 2 CFR 200, Subparts A-D (previously 2 CFR Part 215 / OMB Circular A110)
  • Audit Requirements: 2 CFR 200, Subpart F (previously OMB Circular A133)

Applicable to For-Profit Organizations

Applicable to State, Local, and Indian Tribal Government

  • Cost Principles: 2 CFR 200, Subpart E (previously 2 CFR Part 225 / OMB Circular A87)
  • Management Standards: 2 CFR 200, Subparts A-D (previously OMB Circular A102)
  • Audit Requirements: 2 CFR 200, Subpart F (previously OMB Circular A133)

To obtain these Publications:

OMB Circulars

Phone Contact: Office of Management and Budget (202) 395-7332
Internet Address: http://www.whitehouse.gov/omb/circulars

FAR Part 31

Phone Contact: Government Printing Office (202) 783-3238
Internet Address: http://www.arnet.gov/far/97/html/31.html

It should be noted that there are various requirements which are unique to awards made under the Small Business Innovative Research Program (SBIR). Various SBIR Program information and requirements can be found at http://www.eng.nsf.gov/sbir/. Also, see CAAR SBIR Phase II Reviews.

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