OMB Circular A-21
– Cost Principles for Educational Institutions
A-21 establishes the cost principles for allowability of costs incurred by
institutions of higher education under federally-sponsored agreements.
OMB Circular A-110
– Uniform Administrative Requirements for Grants & Other
Agreements with Institutions of Higher Education, Hospitals and Other Non-
This circular establishes the administrative standards for grants and cooperative
agreements to non-governmental organizations.
OMB Circular A-133
– Audits of States, Local Governments and Non-Profit Organizations
This circular establishes audit requirements for states, local governments, Indian
tribes, and nonprofit organizations.