The following applicable federal cost principles, administrative requirements and audit requirements are incorporated by reference:
a. States, Indian Tribes, U.S. Territories, and Local Governments. The following circulars and their implementing regulations apply to states, Indian tribes, U.S. territories, and local governments:
i. Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments -- 45 C.F.R. 2541.
ii. OMB Circular A-87, Cost Principles for State and Local Governments.
iii. OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations.
b. Nonprofit Organizations. The following circulars and their implementing regulations apply to nonprofit organizations:
i. Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations -- 45 C.F.R. 2543.
ii. OMB Circular A-122, Cost Principles for Nonprofit Organizations.
iii. OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations.
c.
Educational Institutions. The following circulars and their
implementing regulations apply to educational institutions:
i. Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations -- 45 C.F.R. 2543.
ii. OMB Circular A-21, Cost Principles for Educational Institutions.
iii. OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations.
d. Other Applicable Statutes and Regulations. The Grantee must comply with all other applicable statutes, executive orders, regulations and policies governing the Program, including but not limited to those cited in these Grant Provisions, the Grant Assurances and Certifications, and those cited in 45 C.F.R. Parts 2541 and 2543.