Various Federal requirements apply to awards made by NSF and are the basis for Cost Analysis and Audit Resolution activities. These requirements are contained in: (1) Federal Cost Principles; (2) Federal Management Standards; and, (3) Federal Audit Requirements publications. Different requirements apply to different types of organizations.
Type of Organization
Educational
Applicable Federal Cost Principles:
OMB Circular A-21
Applicable Federal Management Standards:
OMB Circular A-110
Applicable Federal Audit Requirements:
OMB A-133
Non-Profit
Applicable Federal Cost Principles:
OMB Circular A-122
Applicable Federal Management Standards:
OMB Circular A-110
Applicable Federal Audit Requirements:
OMB A-133
Profit Organizations
Applicable Federal Cost Principles:
Federal Acquisition Regulations (FAR), Part 31
Applicable Federal Management Standards:
OMB Circular A-110
Applicable Federal Audit Requirements: Cognizant Federal agency responsible
State/Local Government
Applicable Federal Cost Principles:
OMB Circular A-87
Applicable Federal Management Standards:
OMB Circular A-102
Applicable Federal Audit Requirements:
OMB Circular A-128
To obtain these publications:
OMB Circulars
Phone Contact: Office of Management and Budget (202) 395-7332.
Internet Address:
http://www.whitehouse.gov/WH/EOP/OMB/html/circular.html
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 different requirements apply to
awards made under the
Small Business Innovative Research Program (SBIR).
These requirements are contained in the
SBIR Phase I-Phase II Instruction
Guide (Instructions for Completing the Phase I Process and
Preparing for Phase II). This Guide can be accessed from
http://www.eng.nsf.gov/sbir/.
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