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(g) Applicable federal and departmental guidance. This includes: Administrative Requirements, Cost Principles, and Audits. [Dependent upon type of Recipient organization: nonprofit, for-profit, state/local government, or educational institution] (1) Nonprofit organizations. (i) OMB Circular A-110Uniform Administrative Requirements of Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations. (ii) OMB Circular A-122Cost Principles for Nonprofit Organizations. (iii) 15 CFR part 29bAudit Requirements for Institutions of Higher Education and Other Nonprofit Organizations [implements OMB Circular A-133Audits for Institutions of Higher Education and Other Nonprofit Organizations]. (2) State/local governments. (i) 15 CFR part 24Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments. (ii) OMB Circular A-87Cost Principles for State and Local Governments. (iii) 15 CFR part 29aAudit Requirements for State and Local Governments [implements OMB Circular A-128Audit of State and Local Governments]. (3) Educational institutions. (i) OMB Circular A-110Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations. (ii) OMB Circular A-21Cost Principles for Educational Institutions. (iii) 15 CFR part 29bAudit Requirements for Institutions of Higher Education and Other Nonprofit Organizations [implements OMB Circular A-133Audits for Institutions of Higher Education and Other Nonprofit Organizations].