The OMB (Office of Management and Budget) Circulars are the documents that govern all federal grants. The following are the circulars are pertinent to research conducted at educational institutions:
- A-21: Cost Principles for Educational Institutions.
- A-110: Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations.
- A-133: Audits of States, Local Governments, and Non-Profit Organizations.