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. |