(a) A Tribe/Consortium shall apply cost principles under the applicable OMB circular, except as modified by:
- (1) Any provision of law, including 25 U.S.C. 5325; or
- (2) Any exemptions or exceptions granted by OMB.
- (b) In any circumstances where the provisions of Federal statutes or this part differ from the provisions of 2 CFR part 200, the provisions of the Federal statutes or this part govern. This includes the provisions of Public Law 93-638, including 25 U.S.C. 5325 and 5365(c).