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.
- COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS
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)
- GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS
OMB Circular A-110 (Appendix PP) describes uniform administrative standards for consistency among federal agencies in administration of grants and other agreements.
(32 pages, 243 kb)
- AUDITS OF INSTITUTIONS OF HIGHER EDUCATION AND OTHER NON-PROFIT INSTITUTIONS
OMB Circular A-133 (Appendix QQ) establishes audit requirements and federal responsibilities for institutions of higher education and non-profit institutions that receive federal funding.
(34 pages, 173 kb)
A-133 Compliance Supplements:
- June 2012 Compliance Supplement
March 2011 Compliance Supplement
June 2010 Compliance Supplement
March 2009 Compliance Supplement
March 2008 Compliance Supplement
Appendix A: Data Collection Form (Form SF-SAC)
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).