Grants Management Circulars

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Which Circular do I Follow?

NOTE: Final Guidance has been issued that, upon implementation, will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up. See final guidance and OMB Policy Statements for more information.

• Cost Principles
  A-21, Educational Institutions (05/10/2004) HTML or PDF (109 pages, 263 kb), Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
  A-87, State and Local Governments (05/10/2004) HTML or PDF (57 pages, 199 kb), Relocated to 2 CFR, Part 225 (18 pages, 362 kb)
  A-122, Non-Profit Organizations (05/10/2004) HTML or PDF (55 pages, 220 kb) , Relocated to 2 CFR, Part 230 (17 pages, 235 kb)
  • How are cognizant agencies determined for indirect costs?
  • Where is the updated OMB list?

• Administrative Requirements
  Refer to awarding agency's codification(s) of A-110 and A-102 for information on how to comply with these requirements under specific assistance agreements.
  A-102, State and Local Governments (10/07/1994, amended 08/29/1997) A-110, Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (11/19/1993, amended 09/30/1999, Relocated to 2 CFR, Part 215 (32 pages, 243 kb))
  • Where is the A-102 Common Rule?
  • Where are the Attachments to A-102?
  • Where have Agencies Codified the A-102 Common Rule?
  • Where are the Attachments to A-110?
  • Where have Agencies Codified A-110?
     
• Audit Requirements
  • 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)
    • 2016 Entire A-133 Compliance Supplement (PDF)   (1,622 pages, 7,369 kb)
    • 2016 Entire A-133 Compliance Supplement (Word)   (1,622 pages, 2,145 kb)
    • 2016 A-133 Compliance Supplement Individual Files
    • 2015 OMB Compliance Supplement
    • 2014 OMB Compliance Supplement
    • 2013 OMB Compliance Supplement
    • 2012 OMB Compliance Supplement
    • 2011 OMB Compliance Supplement
    • 2010 OMB Compliance Supplement
    • 2009 OMB Compliance Supplement
      — Addendum 1 (June 30, 2009) (301 pages, 1.3 mb)
    • Appendix A: Data Collection Form (Form SF-SAC)
       
• Click here for Suspension and Debarment Guidance (November 15, 2006) (2 pages, 73 kb)