Policies + Procedures

Uniform Guidance:

Uniform Guidance (UG) DISCLAIMER: The following documents provide information on high-impact UG issues and do not represent official policy change implementations by NC State University, the Office of Contracts & Grants, or SPARCS.

Cost Accounting Standards:

Office of Management and Budget (OMB) Circulars:

Fly America Act

Fixed Price Accounts

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University Policies Regs, and Rules (PRRs):

Cost Sharing:

  • Cost Sharing General Information, After-the-Fact Cost-Sharing, Quick Reference Guides, and Earning Codes

Budgeting Techniques:

  • Brief C&G Budgeting information including Code Definitions and link to more extensive SPARCS Budgeting Guidelines

Federal Checklist:

Roles + Responsibilities:

Grad Student & Post Doctoral Fellows Medical Insurance Policy:

Direct vs. F&A Rates:

NSF (National Science Foundation) Policies:


Closing a Fixed Price Account: