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: (1) Federal Cost Principles (2) Federal Management Standards (3) Federal Audit Requirements publications. Different requirements apply to different types of organizations:
Applicable to Educational Organizations
Applicable to Non-Profit Organizations
Applicable to Profit Organizations
Applicable to State/Local Government
To obtain these Publications:
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.