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Office of Management and Budget Circulars

This KnowledgeBase archive includes content and external links that were accurate and relevant as of September 30, 2019.

OMB Circulars

Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments

"This circular establishes principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with State and local governments and federally-recognized Indian tribal governments (governmental units)."

Circular A-110 - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations

"This circular sets forth the minimum standards for recipients of federal funds. For example, A-110 says that recipient institutions must have written procurement procedures, a qualified financial system, a process for record retention, procedures to ensure award closeout within 90 days, etc. Circular A-110 is a lengthy document, but highly recommended reading!"

Circular A-21 - Cost Principles for Educational Institutions

"This circular provides guidance for institutions to determine if specific costs can be charged to the federal grant or contract. You have heard us ask this before -- Is the cost allocable, allowable, and reasonable? Circular A-21 helps you determine if an expense is covered as an indirect cost or if it is allowable as a direct cost. Specific items of cost are addressed in A-21. For example, A-21 provides guidance on clerical and administrative salaries, postage, phone rental, membership costs, etc. Administrators of federally sponsored awards are encouraged to read this document!"

Circular A-133 - Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997, includes revisions published in Federal Register 06/27/03)

This circular establishes the requirement for an audit to determine compliance with the requirements of Circular A-110 and A-21.

Office of Management and Budget, The Executive Office of the President

The contents of this website were developed under a grant from the U.S. Department of Education and are intended for general reference purposes only. However, those contents do not necessarily represent the policy of the U.S. Department of Education or the Center, and you should not assume endorsement by the Federal Government. Some resources on this site require Adobe Acrobat Reader. This website archive includes content and external links that were accurate and relevant as of September 30, 2019.