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