[Code of Federal Regulations] [Title 14, Volume 5] [Revised as of January 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 14CFR1260.2] [Page 271] TITLE 14--AERONAUTICS AND SPACE SPACE ADMINISTRATION PART 1260_GRANTS AND COOPERATIVE AGREEMENTS--Table of Contents Subpart A_General Sec. 1260.2 Purpose. (a) This subpart A of the NASA Grant and Cooperative Agreement Handbook (also subpart A of 14 CFR part 1260), provides supplemental NASA policies that clarify and amplify government-wide regulations for awarding and administering grants and cooperative agreements with educational and non-profit organizations. The government-wide regulations that this subpart supplements are set forth in OMB Circular A-110 ``Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations.'' (NASA has adopted OMB Circular A-110 as subpart B of this part 1260.) (b) As required by the Office of Management and Budget (OMB), NASA has also adopted the standards set forth in OMB Circular No. A-133, Audits of States, Local Governments, and Non-Profit Organizations.