Guidance

Office of Managment and Budget (OMB) Grant Circulars

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• A-21, Cost Principles for Educational Institutions
• A-87, Cost Principles for State, Local and Indian Tribal Governments
  • A Guide For State, Local And Indian Tribal Governments: Cost Principles and Procedures For Developing Cost Allocation Plans And Indirect Cost Rates for Agreements with the Federal Government
• A-102, Grants and Cooperative Agreements With State and Local Governments
• A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations
• A-122, Cost Principles for Non-Profit Organizations
• A-133, Audits of States, Local Governments, and Non-Profit Organizations
  • Appendix A: Data Collection Form (Form SF-SAC)
  • Appendix B: Compliance Supplement
  • Federal Audit Clearinghouse