White House Office of Management & Budget Circulars

On December 2014, the Office of Management and Budget (OMB) officially implemented the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. There were eight circulars combined into the Uniform Guidance (UG) and also referred to as A-81 (due to eight circulars combined into one). The consolidation was made with the intent to streamline the federal grant-making and monitoring process, to ease administrative burden for grant applicants and recipients, and to reduce the risk of waste, fraud and abuse.

These Office of Management and Budget (OMB) circulars fall into three main categories: Administrative requirements to Sub Part A through D (A-102, A-89 & A-110), Cost Principles to Sub Part E (A-122, A-87, & A-21) and Audit Requirements to Sub Part F. Below is a summary chart for easy reference.

OMB CIRCULARPARTICULARS
Administrative requirements to Sub Part A through D
A-102Grants and Cooperative agreements with state and local governments
A-89Catalog of Federal Domestic Assistance
A-110

Uniform administrative Requirements for Grants and other agreements with institutions of Higher Education, hospitals and other Non-Profit Organizations

Cost Principles to Sub Part E
A-122Cost Principles for Non-Profit Organizations
A-87Cost Principles for State, Local and Indian Tribal Government
A-21Cost Principles applicable to Grants and Contracts at Educational Institutions
Audit Requirements to Sub Part F
 A-133Requirements of an audit and explains the responsibilities of the institutions the agency and the auditor
A-50Audit Follow-up

OMB Circular A-21 - Cost Principles for Educational Institutions (05/10/2004) PDF (109 pages,b263kb)

  • A-21: This Circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. The principles deal with the subject of cost determination, and make no attempt to identify the circumstances or dictate the extent of agency and institutional participation in the financing of a particular project. The principles are designed to provide that the Federal Government bear its fair share of total costs, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law. Agencies are not expected to place additional restrictions on individual items of cost. Provision for profit or other increment above cost is outside the scope of this Circular.

OMB Circular A-110 - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations PDF (33 pages, 243kb)

  • 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, hospitals, and other non-profit organizations.

OMB Circular A-122 - Cost Principles for Non-Profit Organizations (05/10/2004) PDF (55 pages, 220kb)

  • A-122: This Circular establishes principles for determining costs of grants, contracts and other agreements with non-profit organizations. It does not apply to colleges and universities which are covered by Office of Management and Budget (OMB) Circular A-21, "Cost Principles for Educational Institutions"; State, local, and federally recognized Indian tribal governments which are covered by OMB Circular A-87, "Cost Principles for State, Local, and Indian Tribal Governments"; or hospitals. The principles are designed to provide that the Federal Government bear its fair share of costs except where restricted or prohibited by law. The principles do not attempt to prescribe the extent of cost sharing or matching on grants, contracts, or other agreements. However, such cost sharing or matching shall not be accomplished through arbitrary limitations on individual cost elements by Federal agencies. Provision for profit or other increment above cost is outside the scope of this Circular.

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) PDF (33 pages,127kb)

  • A-133: This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.