Division of Financial Services
Sponsored Financial Services
All university personnel dealing with financial management of sponsored projects must be knowledgeable of all rules and regulations related to this responsibility.
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) is the regulation that replaces OMB Circulars A-21, A-110, and A-133, and it starts to become effective on December 26, 2014.
OMB Circular A-21 (Relocated to 2 CFR, Part 220 [PDF]) outlines costs that are allowable and unallowable to federal grants and contracts. Cornell University follows these regulations on all federal grants and contracts. For costs to be allowable A-21 states that costs must be reasonable, allowable, allocable, treated consistently, and must conform to the specific cost guidelines in A-21 (section J).
OMB Circular A-110 (Relocated to 2 CFR, Part 215 [PDF]) outlines the proper grant management principles to be followed when managing federal grants. This circular covers regulations from preaward through the close of a grant.
NSF Guidelines: The National Science Foundation
NIH/DHHS Guidelines: The National Institutes of Health/Department of Health and Human Services
ONR Guidelines: The Office of Naval Research
JPL Guidelines: The Jet Propulsion Laboratory
New York State Travel Regulations: Some awards from the State of New York allow only expenses in compliance with the State Travel Manual in order be charged to the award. This document summarizes those rules.
More government and related links: Foundations and companies frequently have specific regulations stated in the award document as to allowable and unallowable costs.
