(g) Applicable federal and departmental guidance. The Administrative Requirements, Cost Principles, and Audits are dependent upon type of Recipient organization as follows:
(1) Nonprofit organizations.
- (i) OMB Circular A-110—Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations.
- (ii) OMB Circular A-122—Cost Principles for Nonprofit Organizations.
- (iii) 15 CFR Part 29b—Audit Requirements for Institutions of Higher Education and Other Nonprofit Organizations (implements OMB Circular A-133—Audits for Institutions of Higher Education and Other Nonprofit Organizations).
(2) State/local governments.
- (i) 15 CFR Part 24—Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments.
- (ii) OMB Circular A-87—Cost Principles for State and Local Governments.
- (iii) 15 CFR Part 29a—Audit Requirements for State and Local Governments (implements OMB Circular A-128—Audit of State and Local Governments).
(3) Educational institutions.
- (i) OMB Circular A-110—Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations.
- (ii) OMB Circular A-21—Cost Principles for Educational Institutions.
- (iii) 15 CFR Part 29b—Audit Requirements for Institutions of Higher Education and Other Nonprofit Organizations (implements OMB Circular A-133—Audits for Institutions of Higher Education and Other Nonprofit Organizations).
(4) For-profit organizations.
- (i) OMB Circular A-110—Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations.
- (ii) 48 CFR Part 31—Federal Acquisition Regulation, Contract Cost Principles and Procedures.
- (iii) 15 CFR Part 29b—Audit Requirements for Institutions of Higher Education and Other Nonprofit Organizations (implements OMB Circular A-133).