32 CFR § 203.6 - Cost principles.

(a) Non-profit contractors must comply with the cost principles in OMB Circular A–122. Copies of the circular may be obtained from EOP Publications, 725 17th NW, NEOB, Washington, DC 20503.

(b) For-profit contractors and sub contractors must comply with the cost principles in the FAR (48 CFR part 31).