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OMB Circulars

Office of Sponsored Programs Administration

310 Jesse Hall
Columbia, MO 65211

573 882-7560 phone
573 884-4078 fax

Circular A-21 Cost Principles for Educational Institutions

This Attachment provides principles for determining the costs applicable to research and development, training, and other sponsored work performed by colleges and universities under grants, contracts, and other agreements with the Federal Government. These agreements are referred to as sponsored agreements.

http://www.whitehouse.gov/OMB/circulars/a021/a21_2004.html

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

This Circular establishes uniform administrative requirements for Federal grants and agreements awarded to institutions of higher education, hospitals, and other non-profit organizations.

http://www.whitehouse.gov/OMB/circulars/a110/a110.html

Circular No. A-133 Audits of States, Local Governments, and Non-Profit Organizations

This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.

http://www.whitehouse.gov/OMB/circulars/a133/a133.html