Cost Principles

  1. Law
  2. CFR 2
  3. Grants and Agreements
  4. Office of Management and Budget Guidance for Grants and Agreements
  5. Office of Management and Budget Guidance
  6. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
  7. Cost Principles

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General Provisions

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Basic Considerations

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Direct and Indirect (F&A) Costs

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Special Considerations for States, Local Governments and Indian Tribes

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Special Considerations for Institutions of Higher Education

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General Provisions for Selected Items of Cost