NSF Prior Approval Matrix
October 1, 2024
| 2 CFR 200 Reference | NSF Reference (where applicable) | Required or Waived | |
|---|---|---|---|
| Prior Written Approval (prior approval)* | 2 CFR 200 Reference 200.407 |
NSF Reference (where applicable)
|
Required or Waived
|
| Cost sharing | 2 CFR 200 Reference 200.407(a) |
NSF Reference (where applicable) PAPPG** Chapter
VII.C |
Required or Waived
|
| Use of unrecovered indirect costs, including indirect costs on cost sharing | 2 CFR 200 Reference 200.306(c) |
NSF Reference (where applicable)
|
Required or Waived Waived |
| Use of current fair market value to determine the value of recipient or subrecipient contributions of services and donations of property for the purposes of cost sharing | 2 CFR 200 Reference 200.306(d)(2) |
NSF Reference (where applicable)
|
Required or Waived Waived |
| Costs of the fair market value of equipment or other capital assets and fair rental charges for land when the award supports activities that require use of equipment, buildings or land | 2 CFR 200 Reference 200.306(h)(2) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Program Income | 2 CFR 200 Reference 200.407(b) |
NSF Reference (where applicable) PAPPG Chapter
VIII.D.4 |
Required or Waived
|
| Use of program income during the period of performance (addditive method) | 2 CFR 200 Reference 200.307(b)(2) |
NSF Reference (where applicable)
|
Required or Waived Waived |
| Revision of budget and program plans | 2 CFR 200 Reference 200.407(c) |
NSF Reference (where applicable)
|
Required or Waived
|
| Change in the scope or the objective of the project or program | 2 CFR 200 Reference 200.308(f)(1) |
NSF Reference (where applicable) PAPPG Chapter VII.B.1.a |
Required or Waived Required |
| Change in Principal Investigator (PI) and any co-PIs identified by name or position on the project | 2 CFR 200 Reference 200.308(f)(2) |
NSF Reference (where applicable) PAPPG Chapter
VII.B.2 |
Required or Waived Required |
| Disengagement from the project for more than three months, or a 25 percent reduction in time and effort devoted to the project over the course of the period of performance, by the approved PI | 2 CFR 200 Reference 200.308(f)(3) |
NSF Reference (where applicable) PAPPG Chapter VII.B.2.a |
Required or Waived Required |
| Inclusion, unless waived, of costs that require prior approval in accordance with Subpart E as applicable | 2 CFR 200 Reference 200.308(f)(4) |
NSF Reference (where applicable) GC-1*** Term and Condition No. 11 |
Required or Waived Waived1
|
| Transfer of funds budgeted for participant support costs to other budget categories | 2 CFR 200 Reference 200.308(f)(5) |
NSF Reference (where applicable) GC-1 Term and Condition No. 3 |
Required or Waived Required2
|
| Transfer of funds into the participant support cost category | 2 CFR 200 Reference 200.456 |
NSF Reference (where applicable) PAPPG Chapter X.A.3 |
Required or Waived Waived3
|
| Subaward activities not included in the proposal and approved in the award; this requirement does not apply to procurement transactions for goods and services. | 2 CFR 200 Reference 200.308(f)(6) |
NSF Reference (where applicable) PAPPG Chapter VII.B.4 |
Required or Waived Required |
| Changes in the total approved cost-sharing amount | 2 CFR 200 Reference 200.308(f)(7) |
NSF Reference (where applicable) PAPPG Chapter VII.C |
Required or Waived Required |
| Need arises for additional Federal funds to complete the project | 2 CFR 200 Reference 200.308(f)(8) |
NSF Reference (where applicable) PAPPG Chapter VI.E.5 |
Required or Waived Required |
| Transferring funds between the construction and non-construction work under a Federal award | 2 CFR 200 Reference 200.308(f)(9) |
NSF Reference (where applicable) GC-1 Term and Condition No. 2 |
Required or Waived Required |
| Initiate a one-time extension of the period of performance by up to 12 months | 2 CFR 200 Reference 200.308(g)(2) |
NSF Reference (where applicable) PAPPG Chapter
VI.D.3.c |
Required or Waived Waived |
| A no-cost extension or extension of more than 12 months | 2 CFR 200 Reference 200.308(f)(10) |
NSF Reference (where applicable) PAPPG Chapter
VI.D.3.c |
Required or Waived Required |
| Incur project costs 90 calendar days before the start date of the award | 2 CFR 200 Reference 200.308(g)(1) |
NSF Reference (where applicable) PAPPG Chapter
X.A.2.b |
Required or Waived Waived |
| Incur project costs more than 90 calendar days before the start date of the award | 2 CFR 200 Reference 200.308(g)(1) |
NSF Reference (where applicable) PAPPG Chapter
X.A.2.b |
Required or Waived Required |
| Carry-forward unobligated balances to subsequent budget periods | 2 CFR 200 Reference 200.308(g)(3) |
NSF Reference (where applicable) PAPPG Chapter
VI.D.1.d |
Required or Waived Waived |
| Transfer amounts budgeted for indirect costs to absorb increases in direct costs, or vice versa | 2 CFR 200 Reference 200.308(h) |
NSF Reference (where applicable) PAPPG Chapter X.A.3 |
Required or Waived Waived |
| Restrict the transfer of funds among direct cost categories or programs, functions and activities for awards in which the Federal share of the project exceeds the simplified acquisition threshold and the cumulative amount of such transfers exceeds or is expected to exceed 10 percent of the total budget, including cost share, as last approved by NSF | 2 CFR 200 Reference 200.308(i) |
NSF Reference (where applicable) PAPPG Chapter X.A.3 |
Required or Waived Waived |
| Fixed amount subawards | 2 CFR 200 Reference 200.407(d) |
NSF Reference (where applicable)
|
Required or Waived
|
| Subawards based on fixed amounts up to $500,000; fixed amount subawards must meet the requirements of 200.201. | 2 CFR 200 Reference 200.333 |
NSF Reference (where applicable) GC-1 Term and
Condition No. 2 |
Required or Waived Required |
| Compensation -- personal services, paragraph (h) | 2 CFR 200 Reference 200.407(e) |
NSF Reference (where applicable) PAPPG Chapter X.B.2 |
Required or Waived
|
| Directly charge payments of incidental activities for which supplemental compensation is allowable under written institutional policy (at a rate not to exceed institutional base salary) | 2 CFR 200 Reference 200.430(i)(1)(ii) |
NSF Reference (where applicable)
|
Required or Waived Waived4
|
| Faculty salary in excess of institutional base salary | 2 CFR 200 Reference 200.430(i)(2) |
NSF Reference (where applicable)
|
Required or Waived Required4
|
| Intra-IHE faculty consulting on an award that exceeds a faculty member's base salary | 2 CFR 200 Reference 200.430(i)(3) |
NSF Reference (where applicable)
|
Required or Waived Waived4
|
| Compensation -- fringe benefits | 2 CFR 200 Reference 200.407(f) |
NSF Reference (where applicable) PAPPG Chapter
X.B.1.b |
Required or Waived
|
| Severance payments to foreign nationals employed by the recipient or subrecipient outside the US that exceed the amounts customary in the US | 2 CFR 200 Reference 200.431(i)(4) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Severance payments to foreign nationals employed by the recipient or subrecipient outside the US due to termination of the foreign national as a result of the closing of, or curtailment of activities by, the recipient and subrecipient in that country | 2 CFR 200 Reference 200.431(i)(5) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Equipment and other capital expenditures | 2 CFR 200 Reference 200.407(g) |
NSF Reference (where applicable) PAPPG Chapter IX.E |
Required or Waived
|
| Encumber equipment acquired with Federal funds | 2 CFR 200 Reference 200.313(c)(1) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Transfer of title to NSF or to a third party designated/approved by NSF | 2 CFR 200 Reference 200.311(d)(3) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Direct charge capital expenditures for general purpose equipment | 2 CFR 200 Reference 200.439(b)(1) |
NSF Reference (where applicable)
|
Required or Waived Waived |
| Direct charge capital expenditures for buildings and land use | 2 CFR 200 Reference 200.439(b)(1) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Direct charge capital expenditures for special purpose equipment over $10,000 | 2 CFR 200 Reference 200.439(b)(2) |
NSF Reference (where applicable)
|
Required or Waived Waived |
| Capital expenditures for improvements to land, buildings, or equipment that materially increase their value or useful life | 2 CFR 200 Reference 200.439(b)(3) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Exchange rates | 2 CFR 200 Reference 200.407(h) |
NSF Reference (where applicable)
|
Required or Waived
|
| Exchange rate fluctuations that result in the need for additional Federal funding, or a reduction in the scope of the project | 2 CFR 200 Reference 200.440(a) |
NSF Reference (where applicable) PAPPG Chapters
VI.E.5 and VII.B.1.a |
Required or Waived Required |
| Fines, penalties, damages and other settlements | 2 CFR 200 Reference 200.407(i) |
NSF Reference (where applicable)
|
Required or Waived
|
| Costs resulting from recipient or subrecipient violations of, alleged violations of, or failure to comply with, Federal, State, local, Tribal, or foreign laws and regulations | 2 CFR 200 Reference 200.441 |
NSF Reference (where applicable)
|
Required or Waived Required |
| Fund raising and investment management costs | 2 CFR 200 Reference 200.407(j) |
NSF Reference (where applicable)
|
Required or Waived
|
| Fund raising costs for the purposes of meeting the Federal program objectives | 2 CFR 200 Reference 200.442(a) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Goods or services for personal use | 2 CFR 200 Reference 200.407(k) |
NSF Reference (where applicable)
|
Required or Waived
|
| Housing costs (e.g. depreciation, maintenance, utilities, furnishings, rent), housing allowances, and personal living expenses | 2 CFR 200 Reference 200.445(b) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Insurance and indemnification | 2 CFR 200 Reference 200.407(l) |
NSF Reference (where applicable)
|
Required or Waived
|
| Costs of insurance or of contributions to any reserve covering the risk of loss of, or damage to, Federal Government property | 2 CFR 200 Reference 200.447(b)(2) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Organization costs | 2 CFR 200 Reference 200.407(m) |
NSF Reference (where applicable)
|
Required or Waived
|
| Costs such as incorporation fees, brokers' fees, fees to promoters, organizers or management consultants, attorneys, accountants, or investment counselors, whether or not employees of the recipient or subrecipient in connection with the establishment or reorganization of an organization | 2 CFR 200 Reference 200.455 |
NSF Reference (where applicable)
|
Required or Waived Required |
| Rearrangement and reconversion costs | 2 CFR 200 Reference 200.407(o) |
NSF Reference (where applicable) GC-1 Term and
Condition No. 4 |
Required or Waived
|
| Direct charge special arrangement and alteration costs incurred specifically for an award | 2 CFR 200 Reference 200.462(a) |
NSF Reference (where applicable)
|
Required or Waived Required5
|
| Travel costs | 2 CFR 200 Reference 200.407(p) |
NSF Reference (where applicable) PAPPG Chapter X.C.3 |
Required or Waived
|
| Inclusion of travel costs for officials covered by 200.444 | 2 CFR 200 Reference 200.475(a) |
NSF Reference (where applicable)
|
Required or Waived Required |
| Travel costs for dependents for travel of duration of six months or more | 2 CFR 200 Reference 200.475(c)(2) |
NSF Reference (where applicable)
|
Required or Waived Required |
| * Any of the authorities may be over-ridden by a special term or condition of award. | 2 CFR 200 Reference
|
NSF Reference (where applicable)
|
Required or Waived
|
| ** NSF Proposal & Award Policies & Procedures Guide | 2 CFR 200 Reference
|
NSF Reference (where applicable)
|
Required or Waived
|
| *** NSF Grant General Conditions | 2 CFR 200 Reference
|
NSF Reference (where applicable)
|
Required or Waived
|
| 1 Except where specified otherwise in this matrix, the terms and conditions of award, or the applicable program solicitation or award notice. | 2 CFR 200 Reference
|
NSF Reference (where applicable)
|
Required or Waived
|
| 2 This action requires the prior written approval of the cognizant NSF Program Officer. | 2 CFR 200 Reference
|
NSF Reference (where applicable)
|
Required or Waived
|
| 3 Unless funds are being moved into the "Other" category of participant support. | 2 CFR 200 Reference
|
NSF Reference (where applicable)
|
Required or Waived
|
| 4 Not applicable for State and local governments and for-profit organizations. | 2 CFR 200 Reference
|
NSF Reference (where applicable)
|
Required or Waived
|