Award Management Tutorial

Post Award Requirements

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Allowable Costs 

A recipient must have a written procedure for determining allowable costs based the type of recipient and in accordance with one of the three OMB Cost Principles presented below:

Entity Type Circulars Grants-wide HHS Programs
Education Institutions OMB A-21 2 CFR 220 45 CFR 74.27
State and Local Governments OMB A-87 2 CFR 225 45 CFR 92.22
Non-Profits OMB A-122 2 CFR 230 45 CFR 74.27

The chart above shows the location of the cost principles that a recipient must follow when charging cost to its HRSA grant. Although a recipient has an approved budget, the recipient must still charge budgeted costs in a reasonable manner. Costs charged in accordance with the costs principles are considered reasonable.

The recipient must maintain adequate documentation to support all costs charged to its HRSA award.

The recipient should, at a minimum: 1) provide personnel approving and pre-auditing expenditures with a list of allowable and unallowable expenditures; 2) adequate segregation of duties in review and authorization of costs; and 3) provide training on allowable and unallowable costs under, Federal awards to recipient staff.

 
 
Date Last Reviewed:  July 2018


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Payment Management Contacts

Contact your Project Officer or Grants Management Specialist with specific questions about the administration and management of your grant or cooperative agreement. Their contact information is on the last page of the Notice of Award.