Omb received 40 comments from universities, federal agencies and professional organizations. On august 12, 1999, 64 fr 44062 omb proposed to revise circular a21 to incorporate the new form. Fmc 73 8 is revised and reissued under its original designation of omb circular no. Omb circular a21 cost principles for educational institutions 05102004 109 pages, 263 kb, relocated to 2 cfr, part 220 30. Omb circular a21 is a government circular that sets forth the rules governing the eligibility and. Federal register omb circular a21, cost principles. Omb circular a21 principles for determining costs applicable to grants, contracts and other agreements with educational institutions omb is part of the executive branch a21 is a set of instructions to federal agencies regarding applicable costs allowable v. Circulars the white house obama white house archives. A21 revised to the heads of executive departments and establishments subject. Omb circular a21, cost principles for educational institutions 05102004. Part 220 cost principles for educational institutions omb circular a21 subtitle a office of management and budget guidance for grants and agreements chapter ii office of management and budget circulars and guidance subchap reserved. All federal agencies that sponsor research and development, training, and other work at educational institutions shall apply the provisions of this circular in determining the costs incurred for such work. Omb, with assistance from federal agencies and universities, developed the standard form for inclusion in circular a21.
Circular a21 sets forth the principles for determining what costs are. A21 is a set of instructions to federal agencies regarding. Final revision and recompilation of omb circular a21. Sections 1 through 54 provide principles to be applied in establishing the allowability of certain items involved in determining cost. Omb circular a21 implemented by federal agencies through the code of federal regulations and agency policies ucr must comply with these cost principles serve as the principles underlying ucrfs ucr must flow down these cost principles when making a subaward to other educational institutions.
Omb circular a4, regulatory analysis 09172003 html or pdf 48 pages. Most of the documents on this page were created as pdfsclick here for pdf. The exemptions would be from all but the allocability of costs provisions of omb circulars a87 attachment a, subsection c. Omb circular a21, cost principles for educational institutions 05102004 109. Sections 1 through 54 provide principles to be applied in establishing the. All federal agencies that sponsor research and development, training, and other work at educational. Office of management and budget omb circular a21, cost principles for educational institutions, establishes principles. The tests of allowability of costs under these principles are. The attached revision further clarifies and standardizes the circulars principles for determining costs applicable to grants, contracts, and other agreements with educational institutions, and rescinds omb circular a88, indirect cost rates, audits, and audit followup at educational.
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