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.