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. OMB Circular A-102, Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments–45 CFR part 2541.
ii. OMB Circular A-87, Cost Principles for State and Local Governments - 2 CFR part 225.
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. OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations–45 CFR 2543.
ii. OMB Circular A-122, Cost Principles for Nonprofit Organizations - 2 CFR part 230.
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. OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations–45 CFR 2543.
ii. OMB Circular A-21, Cost Principles for Educational Institutions - 2 CFR part 220.
iii. OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations.
These documents can be found at:
http://www.access.gpo.gov/nara/cfr/waisidx_07/2cfrv1_07.html#215 and here: http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?sid=1289932cf6539210eb14f3d8d3052a8b&c=ecfr&tpl=/ecfrbrowse/Title02/2cfrv1_02.tpl#200
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 CFR Parts 2541 and 2543.
Order of Precedence. Should there be any inconsistency among the Notice of Grant Award, the AmeriCorps Special Provisions, the General Provisions, and the approved grant application, the order of precedence that will prevail is: (1) Notice of Grant Award; (2) the AmeriCorps Special Provisions; (3) the General Provisions; and (4) the approved Grant Application.