Various federal requirements apply to awards made by NSF and serve as the basis for DIAS oversight activities performed by the CAP and RAM Branches. These requirements are contained in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, issued as 2 CFR 200 for educational organizations, nonprofit organizations, and state, local, and Indian tribal governments. For-profit organizations follow slightly different standards, as described below.

APPLICABLE TO FOR-PROFIT ORGANIZATIONS

• Cost Principles: Federal Acquisition Regulations (FAR), Part 31
• Management Standards: 2 CFR 200, Subparts A-D
• Audit Requirements: See cognizant federal agency responsible for audit, or award terms and conditions

It should be noted that there are unique requirements for awards made under the Small Business Innovative Research Program (SBIR). SBIR Program requirements and other information and can be found at CAP SBIR Phase II Reviews.