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

• Federal Cost Principles: OMB Circular A-21
• Federal Management Standards: OMB Circular A-110
• Federal Audit Requirements: OMB Circular A-133

Applicable to Non-Profit Organizations

• Federal Cost Principles: OMB Circular A-122
• Federal Management Standards: OMB Circular A-110
• Federal Audit Requirements: OMB Circular A-133

Applicable to Profit Organizations

• Federal Cost Principles: Federal Acquisition Regulations (FAR), Part 31
• Federal Management Standards: OMB Circular A-110
• Federal Audit Requirements: Cognizant Federal agency responsible

Applicable to State/Local Government

• Federal Cost Principles: OMB Circular A-87
• Federal Management Standards: OMB Circular A-102
• Federal Audit Requirements: OMB Circular A-133

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.