2 CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - Primary federal regulation governing cost principles and administrative requirements
OMB Circular A-21: Cost Principles for Educational Institutions - Specific guidance for determining allowable costs in educational institution context
OMB Circular A-87: Cost Principles for State, Local, and Indian Tribal Governments - Guidelines for cost allocation and indirect cost rates for government entities
OMB Circular A-122: Cost Principles for Non-Profit Organizations - Framework for determining allowable costs in non-profit organizations
FAR Part 31: Contract Cost Principles and Procedures - Federal Acquisition Regulation guidelines for cost determination and allocation in government contracts
FAR Part 42.7: Indirect Cost Rates - Specific Federal Acquisition Regulation section dealing with indirect cost rate determination and administration
Cost Accounting Standards: Standards governing cost accounting practices for larger organizations with significant government contracts
Internal Revenue Code: Federal tax provisions related to cost allocation and indirect cost recovery
Single Audit Act: Requirements for auditing federal awards, including review of indirect cost allocations
Government Auditing Standards: Also known as the Yellow Book, provides standards for audits of government organizations and federal awards
State Procurement Laws: State-specific requirements governing procurement and contracting, including indirect cost treatment
Higher Education Act: Provisions affecting educational institutions' cost allocation and indirect cost recovery
Medicare/Medicaid Rules: Specific cost allocation requirements for healthcare organizations receiving federal healthcare funding
