Code of Federal Regulations Title 20. Employees' Benefits § 20.641.847 What uniform allowable cost requirements apply to the use of SCSEP funds?

(1) Allowable costs for State, local, and Indian tribal government organizations must be determined under OMB Circular A–87, “Cost Principles for State, Local and Indian Tribal Governments.”

(2) Allowable costs for nonprofit organizations must be determined under OMB Circular A–122, “Cost Principles for Non–Profit Organizations.”

(3) Allowable costs for institutions of higher education must be determined under OMB Circular A–21, “Cost Principles for Educational Institutions.”

(4) Allowable costs for hospitals must be determined in accordance with appendix E of 45 CFR part 74, “Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals.”

(5) Allowable costs for commercial organizations and those nonprofit organizations listed in Attachment C to OMB Circular A–122 must be determined under the provisions of the Federal Acquisition Regulation (FAR), at 48 CFR part 31.