OMB Circulars
OMB Circular A-21: This circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions.
OMB Circular A-110: This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies in the administration of grants to and agreements with institutions of higher education.
OMB Circular A-133: This Circular states audit requirements and provides policy guidance to federal agencies and colleges and universities regarding the institutions' financial records, internal control structure and compliance with applicable laws and regulations.