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:
OMB Circular A-102, Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments – 45 CFR Part 2541.
OMB Circular A-87, Cost Principles for State and Local Governments – 2 CFR Part 225.
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:
1. OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations – 45 CFR Part 2543 or 2 CFR Part 215.
2. OMB Circular A-122, Cost Principles for Nonprofit Organizations – 2 CFR Part 230.
3. 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:
1. OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations – 45 CFR Part 2543 or 2 CFR Part 215.
2. OMB Circular A-21, Cost Principles for Educational Institutions – 2 CFR Part 220.
3. OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations.
These documents can be found here:
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
D. OTHER APPLICABLE STATUTES AND REGULATIONS
The grantee must comply with all other applicable statutes, executive orders, regulations, and policies governing the grant, 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.
E. ORDER OF PRECEDENCE
Any inconsistency in the Grant Award shall be resolved by giving precedence in the following order (a) Applicable Federal Statutes, (b) Corporation and other Federal regulations, (c) Special Provisions, (d) General Provisions, (e) Notice of Funding Opportunity, and (f) the approved Grant Application including all assurances, certifications, attachments, and pre-award negotiations.