OMB Circulars

Prior to the implementation of the Uniform Guidance, there were several OMB Circulars that governed sponsored awards.

• A-21 - Cost Principles for Educational Institutions (05/10/2004),
• A-110 - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations (11/19/1993) (further amended 09/30/1999
• OMB Circular A-133 - Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997, includes revisions published in Federal Register 06/27/03)

Text of the previous regulations can be found at https://www.whitehouse.gov/omb/information-for-agencies/circulars/#budget.