The (old) OMB Circulars

The regulations governing federal grants and cooperative agreements begin with Office of Management and Budget (OMB) Uniform Guidance to federal agencies (2 CFR 200). Previous to the publication of the uniform guidance, OMB had issued numerous Circulars, as outlined below.

For the duration of 2015, agencies will be revising award agreements to invoke the uniform guidance. Until an agreement is amended, the regulations invoked by the award agreement will pertain to that award. The links below are to the 2013 CFR on the GPO access site, the most current available as of December 2014.

The circulars apply to assistance recipients based on the type of organization (government, educational institution, non-profit, etc.). The following list is based on information at http://www.whitehouse.gov/omb/grants_attach/. (Scroll to the bottom of that page.)

Which Circular applies?
There are (were) six grant circulars, and their applicability depends on the type of entity receiving the award:

Non-Profit Organizations:

A-122 for cost principles, now codified as 2 CFR 230,

A-110 for administrative requirements, now codified as 2 CFR 215, and

A-133 for audit requirements; see also the current Compliance Supplements

Institutions of Higher Education (IHEs):

A-21 for cost principles, now codified as 2 CFR 220,

A-110 for administrative requirements, now codified as 2 CFR 215, and

A-133 for audit requirements

States, local governments, and Indian tribes:

A-87 for cost principles, now codified as 2 CFR 225.

A-102 for administrative requirements, and

A-133 for audit requirements

To crosswalk the numbers of the old regulations to the numbers of their new versions in the Uniform Guidance and agency implementations, see this table.

Unless otherwise stated, the content of this page is licensed under Creative Commons Attribution-ShareAlike 3.0 License