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OMB Circular A-21 is a Government circular that sets forth the rules governing the eligibility and calculation of costs in support of sponsored research, development, training and other works produced in agreement with the United States Federal Government, but does not attempt to identify or dictate agency or institutional participation in those works.
OMB Circular A-21, "Cost Principles for Educational Institutions" (2 CFR part 220) – All institutions of higher education (e.g., Colleges, Universities, etc.) are subject to the cost principles contained in this circular. OMB Circular A-122, "Cost Principles for Non-Profit Organizations" (2 CFR part 230) – Non-profit organizations are ...
Circular A-131: Value Engineering, issued 26 January 1988, revised 21 May 1993 [2] and 26 December 2013. Contains guidance to support the sustained use of value engineering by federal departments and agencies; Circular A-133: Audits of states, local government and non-profit organizations: see OMB A-133 Compliance Supplement
OMB Circular A-21, "Cost Principles for Educational Institutions" OMB Circular A-87, "Cost Principles for State, Local, and Indian Tribal Governments" OMB Circular A-110, "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations"
In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance (commonly known as federal funds, federal grants, or federal awards) received for its operations.
Office of Federal Financial Management; Office of Federal Procurement Policy; OMB A-133 Compliance Supplement; OMB Circular A-11; OMB Circular A-21; OMB Circular A-126; OMB Circular A-130; List of OMB Circulars and Bulletins
OMB Circular A-123, a U.S. Office of Management and Budget circular that defines the management responsibilities for internal financial controls in Federal agencies; OMB Circular A-126, a Government circular that introduces standards and policies regarding the management and use of United States Government aircraft; OMB Circular A-130, a ...
The Federal Audit Clearinghouse (FAC) is an office within the United States federal government.In compliance with the U.S. Office of Management and Budget (OMB) Circular A-133 Revised, the FAC is in charge of receiving, processing and distributing to U.S. federal agencies the Single Audit reporting packages of thousands of recipients of federal assistance.