Grants Management Circulars
Which Circular do I Follow?
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Cost Principles
A-21, Educational Institutions (05/10/2004) HTML or PDF (109 pages, 263 kb), Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
A-87, State and Local Governments (05/10/2004) HTML or PDF (57 pages, 199 kb), Relocated to 2 CFR, Part 225 (18 pages, 362 kb)
A-122, Non-Profit Organizations (05/10/2004) HTML or PDF (55 pages, 220 kb) , Relocated to 2 CFR, Part 230 (17 pages, 235 kb)
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Administrative Requirements
Refer to awarding agency's codification(s) of A-110 and A-102 for information on how to comply with these requirements under specific assistance agreements.
A-102, State and Local Governments (10/07/1994, amended 08/29/1997) A-110, Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (11/19/1993, amended 09/30/1999, Relocated to 2 CFR, Part 215 (32 pages, 243 kb)) -
Audit Requirements
- A-133, Audits of States, Local Governments and Non-Profit Organizations (includes revisions published in the Federal Register 06/27/2003 and 06/26/2007) (34 pages, 173 kb)
- Click here for Suspension and Debarment Guidance (November 15, 2006) (2 pages, 73 kb)