Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) is the regulation that replaces OMB Circulars A-21, A-110, and A-133, and it starts to become effective on December 26, 2014.
outlines costs that are allowable and unallowable to federal grants and contracts. Cornell University follows these regulations on all federal grants and contracts. For costs to be allowable A-21 states that costs must be reasonable, allowable, allocable, treated consistently, and must conform to the specific cost guidelines in A-21 (section J).
outlines the proper grant management principles to be followed when managing federal grants. This circular covers regulations from preaward through the close of a grant.
: The National Science Foundation
: The National Institutes of Health/Department of Health and Human Services
: The Office of Naval Research
: The Jet Propulsion Laboratory
Foundations and companies frequently have specific regulations stated in the award document as to allowable and unallowable costs.
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