Agreements

Circulars

Why were the circulars established?

Circulars were established to provide consistency and uniformity among Federal agencies in the management of grants and cooperative agreements with state, local, and federally-recognized Indian tribal governments, institutions of higher education, hospitals and other non-profit organizations.

Which Circular do I follow?

Although there are six grants circulars, you are only covered by three of them, depending on your type of entity:

States, local governments, and Indian Tribes follow:

• A-87 for cost principles
  
• 7 CFR 3016 (A-102) for administrative requirements, and
  
• A-133 for audit requirements
  
  • Appendix A: Data Collection Form (Form SF-SAC)
    
  • Appendix B: March 2002 Compliance Supplement
    

Educational Institutions (even if part of a State or local government) follow:

• A-21 for cost principles
• 7 CFR 3019 (A-110) for administrative requirements, and
  
• A-133 for audit requirements
  
  • Appendix A: Data Collection Form (Form SF-SAC)
    
  • Appendix B: March 2002 Compliance Supplement
    

Non-Profit Organizations follow:

• A-122 for cost principles
  
• 7 CFR 3019 (A-110) for administrative requirements, and
  
• A-133 for audit requirements
  
  • Appendix A: Data Collection Form (Form SF-SAC)
    
  • Appendix B: March 2002 Compliance Supplement