43 Public Lands: Interior 1 2008-10-01 2008-10-01 false Allowable costs. 12.927 Section 12.927 Public Lands: Interior Office of the Secretary of the Interior ADMINISTRATIVE AND AUDIT REQUIREMENTS AND COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations Post-Award Requirements
ยง 12.927 Allowable costs.

Federal awarding agencies shall determine allowable costs in accordance with the type of entity incurring the costs, using the appropriate directive from the table below.

Entity incurring costs Applicable directive State, local, or Federally recognized Indian Tribe OMB Circular A-87, Cost Principles for State and Local Governments. Non-profit organization OMB Circular A-122, Cost Principles for Non-profit Organizations and 43 CFR 12.927(b). Institution of Higher Education OMB Circular A-21, Cost Principles for Educational Institutions. Hospital 45 CFR part 74, appendix E, Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals. Commercial organization or non-profit organization listed in Attachment C of OMB Circular A-122 48 CFR part 31, Contract Principles and Procedures or uniform cost accounting standards that comply with cost principles acceptable to the Federal agency.