Cost principles for state, local, and indian tribal governments omb circular a87 2 cfr part 230. Omb circular a87 cost principles for state, local, and. Cost principles for state, local and indian tribal governments omb circular a89. Handbook of cost plan procedures for california counties.
Cost principles for state, local, and indian tribal. Omb circular a87, cost principles for state, local and indian tribal governments 0510200458 pages, 216 kb relocated to 2 cfr, part 225 18 pages, 362 kb omb circular a89, catalog of. Office of departmental grants management and oversight december 19. The principles are for determining allowable costs only. Cost allocation guide for state and local governments. In addition, as a nsf awardee, fusd is required to follow the. Management and budget omb cost principles provide general guidance regarding costs and cost related issues and requirements. The charts referenced above should expedite research in reconciling old omb circulars to the title 2 cfr part 200. Office of management and budget omb consolidated eight of its financial circulars into a single document, coined the super circular. Title 2 grants and agreements part 225 cost principles for state, local, and indian tribal governments omb circular a87 subtitle a. This attachment establishes principles for determining the allowable costs incurred by state, local, and federallyrecognized indian tribal governments. This part establishes principles and standards to provide a uniform approach for determining costs and to promote effective program delivery and efficiency, as. The goal of this group is to ensure that the cost principles in omb circulars. The exemptions would be from all but the allocability of costs provisions of omb circulars a87 attachment a, subsection c.
Approval or authorization of the awarding or cognizant federal agency award awarding agency. Uniform guidance cost principles requirements comparison. Basic considerations to be allowable, costs must meet the following general criteria. Guidance on indirect costs for statelocal governments u. The exemptions would be from all but the allocability of costs provisions of omb circulars a 87 attachment a, subsection c. Omb circular a87, cost principles for state, local and indian tribal governments 05102004 htmlor pdf 57 pages, 199 kb, relocated to 2 cfr, part 22518 pages, 362 kb omb circular a89. Omb circular a 87 cost principles for state, local, and indian tribal governments instructor. Cost principles for state, local, and indian tribal governments omb circular a87 agency. Based on the applicable cost principles, state and local organizations may support the indirect costs that they incurred by.
The task force studied selected items of cost in each of the three cost principles to determine which items of costs. Omb a 87 allowable costs general overview purpose establish principles and standards. Omb circular a 87, cost principles for state, local and indian tribal governments codified in 2cfr section 225 circular a 87 provides principles and standards for determining costs for federal awards, including grants, cost reimbursement contracts, and other agreements with state and local governments, and federally recognized. The super circular 2 cfr part 200 replaces a21 a 87 a122 cost circulars a102 common rule a110. Cost principles for nonprofit organizations omb circular a122 24 cfr part 84, uniform administrative requirements for grants and agreements with institutions of higher. Omb a 87 educational institutions must comply with. One of the actions was a proposal to make to make the cost principles in omb circulars a21, a 87, and a122 more consistent and to clarify some aspects of the cost principles. For example, omb circulars for costs principles are now in subpart e. Cost principles for state, local, and indian tribal governments 2 cfr part 225 omb circular a 87 final omb uniform guidance. Workforce professionals center omb super circular resources. Circular a122 cost principles for nonprofit organizations a. Cost principles item of cost omb circular a87 state.
Determining costs for federal awards carried out through. They are not intended to identify the circumstances or to dictate the extent of federal and governmental. So, for example, if the subgrantee is a local government as in the regular cdbg program, a 87 would apply, while if the subaward was to a nonprofit corporation, omb circular a122 cost principles for nonprofit organizations would apply. Omb circular a 87, cost principles for state, local and indian tribal governments 05102004 html or pdf 58 pages, 216 kb relocated to 2 cfr, part 225 18 pages, 362 kb omb circular a89, catalog of federal domestic assistance 08171984 omb circular a94, guidelines and discount rates for benefit cost analysis of federal programs 10. Omb cost principles circular a 87 office of management and budget cost principles circular a 87 for tribal governments states allowable costs for p. Office of departmental grants management and oversight december 19 and. Attachment a general principles for determining allowable costs. This guide contains, by reference, office of management and budget omb circular a 87, cost principles for state, local and indian tribal governments, and guidance for its interpretation and implementation. Rather than include the revised language in the three circulars cost principles separately, omb created a 206 page chart that permitted sidebyside comparison of. To users of omb circular a 87 cost principles for state, local and indian tribal governments dear colleague.
Omb circular a87, cost principles for state, local and indian tribal governments 05102004 html or pdf 58 pages, 216 kb relocated to 2 cfr, part 225 18 pages, 362 kb omb circular a89, catalog of federal domestic assistance 08171984 omb circular a94, guidelines and discount rates for benefit cost analysis of federal programs 10. Omb circular a 87 cost principles for state, local, and indian tribal governments presented by. The standards within took effect december 26, 2014 for federal grants monies awarded on or after that date, and audit provisions are effective for fiscal years beginning on or after december 26, 2014. Circular a 87 provides both federal agencies and federal. Cost principles are found in 2 cfr, part 225 formerly omb circular a 87. Costs must conform to any limitations or exclusions comprehensive instructions andor information issued by omb to all federal agencies. Other agreements with state and local governments and federallyrecognized indian tribal governments governmental units. Top seven facts about omb circular a87, cost principles.
Cost principles item of cost omb circular a 87 state, local, and indian tribal governments advertising allowable for recruitment of grant personnel. Attachment a general principles for determining allowable costs attachment b selected items of cost attachment a circular no. A searchable copy of the cfda and a pdf version are available. Federal financial award management improvement act of 1999. Except as otherwise provided herein, these rules are effective june 9, 2004. Cost principles for educational institutions omb circular a 87. Part 225 cost principles for state, local, and indian. Attachment 1 omb circular a87 cost principles for state. Federal register cost principles for state, local, and. This cost allocation guide for state and local governments is based on the authority included in the office of management and budget omb circular a 87, cost principles for state, local, and indian tribal governments and education department general administrative regulations edgar. Cost principles for educational institutions 2 omb circular a21, cost principles for educational institutions contents of circular. The office of management and budget, in circular a 87, mandates that the departm ent of health and human services issue implementing material for tha t document on behalf of the federal gov ernment. The web addresses for edgar and the various omb circulars are set out in the table below. Omb circular a87, cost principles for state, local and indian tribal.
Office of management and budget internal revenue service. Audit tips for managing disasterrelated project costs. The office of management and budget omb, in its efforts to deliver on the promise of a 21stcentury government that is more efficient, effective and transparent, has streamlined the omb circulars on administrative requirements, cost principles, and audit requirements for all federal awards into one document, referred to as the super circular. So, for example, if the subgrantee is a local government as in the regular cdbg program, a87 would apply, while if the subaward was to a nonprofit corporation, omb circular a122 cost principles for nonprofit organizations would apply. Uniform administrative requirements, cost principles, and audit requirements for federal awards. Omb circular a87 appendices c, d, and e are included in the proposed uniform. Cost principles for state, local, and indian tribal governments open pdf 199 kb this circular establishes principles and standards for determining costs for federal awards carried out through grants, cost reimbursement contracts, and other agreements with state and local governments and federallyrecognized indian tribal governments governmental units. The office of management and budget omb is relocating circular a 87, cost principles for state, local, and indian tribal governments, to title 2 in the code of federal regulations 2 cfr, subtitle a, chapter ii, part 225 as part of an initiative to provide the public with a central location for federal government policies on grants and. Cost principles comparison chart 2 cfr part 225 a87, 2 cfr part 220 a21, 2 cfr. Omb a87 allowable costs general overview purpose establish principles and standards. Omb circular a 87, cost principles for state, local and indian tribal governments 05102004 html or pdf 57 pages, 199 kb, relocated to 2 cfr, part 225 18 pages, 362 kb. Considerations for conducting a cost benefit analysis of ctdot. Federal domestic assistance program information omb circular a102. Omb circular a87, cost principles for state, local, and indian tribal.
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