First, you must determine what cost principles apply to you as a recipient of an ONC award. The Office of Management and Budget (OMB) cost principles are as follows: 2 CFR Part 220 (OMB Circular A-21), which applies to institutions of higher education; 2 CFR Part 225 (OMB Circular A-87), which applies to governmental organizations; and 2 CFR Part 230, which applies to non-profit organizations. Next, you should review your award to determine whether there are other requirements concerning allowable costs based on requirements specified in the program legislation, HHS grants policy, or other terms and conditions of the award. Any such requirement will take precedence over the OMB cost principles requirements.
Note that allowable costs for subrecipients or contractors under your ONC award are governed by requirements that apply to the type of entity receiving the subaward or contract, which may differ from those that apply to you (see Grants Management Advisory 2012-03).