OMB Circulars

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.