OMB CIRCULAR A-133

National Trails System Projects. 15.937. ... Superfund State, Political Subdivision and Indian Tribe Site-Specific Cooperative Agreements. 66.805. ... As such, auditees should identify NSF awards as part of the R&D cluster on the Schedule of Expenditures of Federal Awards (SEFA) and the auditor should use the Research and Development cluster in ... ................
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