& Grant Accounting
Rules and Regulations
A-21 Cost standards for educational institutions. Use
the Find feature of your browser to conduct a free-text
search of this text document. (Link to the White House document
repository) According to these principles, in general federally
sponsored projects (either awarded directly by a Federal agency
or by virtue of a subcontract through another prime contractor)
may not normally be charged for secretarial and administrative
salaries, office supplies, postage or telephone costs
unless a particular project requries an unusual and extensive
degree of administrative support.
A-110 Uniform Administrative Requirements for Grants and
Agreements With Institutions of Higher Education, Hospitals
and Other Non-Profit Organizations. Use the Find feature
of your browser to conduct a free-text search of this text
document. (Link to the White House document repository)
A-133: Audits of Institutions of Higher Education and
Other Non-Profit Institutions
Please Note: If there is a deviation between
these online OMB texts and a print copy of the circular, the
print copy is presumed correct.
of Federal Regulations The CFR contains the text of public
regulations issued by the agencies of the Federal government.
Proposed regulations and regulations issued so recently that
they are not yet in the Code of Federal Regulations database,
may be found in the Federal Register.
Lookup: To aid in compliance with OMB Circular A-133,
search this list to find the Catalog of Federal Domestic Assistance
number for your program or agency.