The federal government provides the majority of external support for sponsored activities. The major federal regulations apply to all grants and contracts unless otherwise specified in the award document.

The Office of Management and Budget (OMB) has established the following circulars that describe how the federal government monitors funds provided through federal assistance or procurement. The appropriate federal funding agency applies these circulars in monitoring the activities of its programs.

    OMB Circular A-21 establishes cost principles for grants, co-operative agreements and contracts with educational institutions.
    HTML or PDF (109 pages, 263 kb), Relocated to 2 CFR, Part 220 (30 pages, 384 kb)

The Federal Audit Clearinghouse operates on behalf of the Office of Management and Budget (OMB) and its primary purposes are:

  • To disseminate audit information to Federal agencies and the public.
  • To support OMB oversight and assessment of Federal award audit requirements.
  • To assist Federal cognizant and oversight agencies in obtaining OMB Circular A-133 data and reporting packages.
  • To help auditors and auditees minimize the reporting burden of complying with Circular A-133 audit requirements.

Form SF-SAC: Appendix A: Data Collection Form


If you have questions, please contact Karen Boyd (314-516-5923).