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• 2005 SBIR Contract Solicitation Now Available
• The NIH Commons -- NIH is Stepping Closer to Its Goal of Fully Electronic Grants Administration
• Advice and Information on SBIR and STTR Programs at the NIH (PDF)
• SBIR/STTR Policy Regarding Indirect Costs
• Clarification of Audit Requirements of For-Profit Organizations Including SBIR/STTR
• Revised Grant Applications
• Grant Writing Tips Sheets
• NIH Grants Policy Statement
• Important SBIR/STTR Information and FAQs (MS Word)
• Preparing an Application for the April 1, 2004 Submission Date? (MS Word) - Note from Jo Anne Goodnight
• Sample SBIR Applications  (Phase I or Phase II) - (PDF)

2005 SBIR Contract Solicitation Now Available

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The NIH Commons -- NIH is Stepping Closer to Its Goal of Fully Electronic Grants Administration

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SBIR/STTR Policy Regarding Indirect Costs

Phase II Grants.   If the applicant small business concern has currently effective negotiated indirect costs rates with a federal agency, such rates should be used when calculating proposed indirect costs. (However, these rates must be adjusted for independent [self-sponsored] research and development expenses, which are not allowable by the Department of Health and Human Services. A full discussion of "Indirect Costs" is contained in the SBIR and the STTR solicitations.) If the applicant small business concern does not have currently effective negotiated indirect costs rates with a federal agency, the applicant organization should propose estimated actual indirect costs. If being considered for an award, the applicant small business concern would be asked to submit detailed documentation justifying the proposed rate if it exceeded 25 percent of the total direct costs. However, applicant organizations are reminded that only actual indirect costs are to be charged to projects.

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Clarification of Audit Requirements of For-Profit Organizations Including SBIR/STTR

Per the regulations, a for-profit (commercial) organization is subject to audit requirements for a non-federal audit if, during its fiscal year, it expended $300,000 or more under HHS awards and at least one award is an HHS grant. Title 45 CFR Part 74.26 essentially incorporates the thresholds and deadlines of Office of Management and Budget (OMB) Circular No. A-133, "Audits of States, Local Governments and Non-Profit Organizations," but provides for-profit organizations with two options regarding the type of audit that will satisfy the audit requirements: either (1) a financial related audit (as defined in the Government Auditing Standards, GPO Stock #020-000-00-265-4) of all the HHS awards in accordance with Government Auditing Standards, or (2) an audit that meets the requirements contained in OMB Circular No. A-133. (The Government Auditing Standards document is available electronically at http://www.gao.gov/govaud/ybk01.htm and OMB Circular No. A-133 is found at http://www.whitehouse.gov/OMB/circulars/a133/a133.html on the World Wide Web.

Audits shall be completed and submitted to the following office within a period of time that is either (1) the earlier of 30 days after receipt of the auditor's report(s), or (2) nine months after the end of the audit period (that is, the organization's fiscal year): National External Audit Resources, HHS Office of Audit Services, Lucas Place, 323 West 8th Street, Room 514, Kansas City, MO 64105.

The HHS will be identifying organizations not meeting audit requirements. Failure to comply may jeopardize eligibility for receiving future HHS awards.

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Revised Grant Applications

The NIH will consider no more than two amendments to an application for extramural support. As of May 7, 2003, there is no longer a time limit for the submission of the first and second revisions. This policy applies to all NIH extramural funding mechanisms. (See Revised NIH Policy on Submission of a Revised [Amended] Application, http://grants.nih.gov/grants/guide/notice-files/NOT-OD-03-041.html.)

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