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f. Section 85 .22, "Allowable costs", <br /> g. Section 85 .26, "Nott-federal audits"; <br /> h. Section 85 . 32, "Equipment", except in all cases in which the equipment is sold, <br /> the proceeds shall be Program Income; <br /> i. Section 85 .33 "Supplies"; <br /> j . Section 85 . 34, "Copyrights"; <br /> k. Section 85 . 35 , "Subawards to debarred and suspended parties"; <br /> 1 . Section 85 . 3 6, "Procurement", except Paragraph (a)., <br /> m. Section 85 . 37, "Subgrants"; <br /> n. Section 85 .40, "Monitoring and reporting program performance", except <br /> Paragraph (b)-(d) and (f); <br /> o . Section 85 .41 , "Financial Reporting", except paragraphs (a), (b), and (e) ; <br /> p. Section 85 .42, "Retention and access requirements for records"; <br /> q. Section 85 .43 , "Enforcement"; <br /> r. Section 85 .44, "Termination for convenience"; <br /> s . Section 85 . 51 , "Later disallowances and adjustments"; and <br /> t. Section 85 . 52, "Collection of amounts due". <br /> 19 .2 DEVELOPER shall also comply with the provisions of OMB Circular A- 133 — Audits of <br /> State and Local Governments ; and OMB Circular A-87 — Cost Principles for State and <br /> Local Governments. <br /> ARTICLE XX - NON-GOVERNMENTAL AGENCIES <br /> 20 . 1 Non-Governmental DEVELOPERS shall comply with the requirements and standards of <br /> OMB Circular A422, " Cost Principles for Non-Profit Organizations'; and with the 24 <br /> CFR Part 84 , "Grants and Agreements with Institutions and Other Non-Profit <br /> Organizations", Subparts A through E and Appendix A of Part 84, especially : <br /> a. Section 84. 2, "Definitions; <br /> b. Section 84 .4, "Deviations" ; <br /> Co. Section 84 .21 , "Standards for Financial Management Systems"; <br /> d. Section 84. 22, "payment"; <br /> e. Section 84. 24, "Program Income" ; <br /> f. Section 84. 27, "Allowable Cost"; <br /> g. Section 84 . 32 , "Real Property <br /> h . Section 84 . 34, "Equipment"; <br /> i . Section 84 . 35 , "Supplies and Other Expendable Property ' : <br /> j , Procurement Standards, especially <br /> ( 1 ) Section 84 . 42, "Codes of Conduct"; <br /> (2) Section 84.43 , "Competition" ; <br /> (3) Section 84 .44, "Procurement Procedures"; <br /> (4) Section 84 .46, "Procurement Records"; <br /> k. Section 84 . 5 1 , "Monitoring and Reporting Program Performance"; and <br /> 1 . Sections 84. 60 — 84 .62 , "Termination and Enforcement' <br /> 27 <br />