OMB Circulars

OMB Circulars Relevant to Research Administration

• OMB Circular A-21, Cost Principles for Educational Institutions (05/10/2004), PDF (109 pages, 263 kb), Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
• OMB Circular 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, Relocated to 2 CFR, Part 215 (32 pages, 243 kb))
  • Where are the Attachments to A-110?
  • Where have Agencies Codified A-110?
• OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations (includes revisions published in the Federal Register 06/27/2003 and 06/26/2007) (34 pages, 173 kb)
  • April 2018 Compliance Supplement
• Complete Directory of OMB Circulars
• Office of Financial Affairs at USM