[Code of Federal Regulations]

[Title 32, Volume 1]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 32CFR37.635]



[Page 239-240]

 

                       TITLE 32--NATIONAL DEFENSE

 

              CHAPTER I--OFFICE OF THE SECRETARY OF DEFENSE

 

PART 37_TECHNOLOGY INVESTMENT AGREEMENTS--Table of Contents

 

 Subpart F_Award Terms Affecting Participants' Financial, Property, and 

                           Purchasing Systems

 

Sec.  37.635  What cost principles do I require a nonprofit participant 

to use?



    So as not to force financial system changes for any nonprofit 

participant, your expenditure-based TIA will provide that costs to be 

charged to the research project by any nonprofit participant must be 

determined to be allowable in accordance with:

    (a) OMB Circular A-87,\2\ if the participant is a State or local 

governmental organization.

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    \2\ Electronic copies may be obtained at Internet site http://

www.whitehouse.gov/OMB. For paper copies, contact the Office of 

Management and Budget, EOP Publications, 725 17th St. NW., New Executive 

Office Building, Washington, DC 20503.



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[[Page 240]]



    (b) OMB Circular A-21,\3\ if the participant is an institution of 

higher education.

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    \3\ See footnote 2 to Sec.  37.635(a).

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    (c) 45 CFR part 74, appendix E, if the participant is a hospital.

    (d) OMB Circular A-122, if the participant is any other type of 

nonprofit organization (the cost principles in 48 CFR parts 31 and 231 

are to be used by any nonprofit organization that is identified in 

Circular A-122 as being subject to those cost principles).