All Federal agencies, including HHS are
required to use the principles and guidelines established
by the Office of Management and Budget (OMB) in order to
ensure that the costs of work under grants, cooperative
agreements, and contracts are allowable, allocable, reasonable
and necessary. The OMB cost principles were established
in the form of "circulars" which are published
in the Code of Federal Regulations, 2 CFR.
The applicable circulars published by OMB are the following:
- 2 CFR 230 (OMB Circular A-122), Cost Principles for
Nonprofit Organizations: View
the HTML
- 2 CFR 230 (OMB Circular A-21), Cost Principles for Educational
Institutions: View
the HTML
- 2 CFR 230 (OMB Circular A-87), Cost Principles for State,
Local, and Indian Tribal Governments: View
the HTML
For more information, please visit the Office of Management
and Budget (OMB) at http://www.whitehouse.gov/omb/grants/grants_circulars.html.
Existing CCF grantees are also able to use the CCF NRC
website which provides additional information on guidance,
policies and procedures. |