A 104, evaluating leases of capital assets, dated june 1, 1986, which has been rescinded. Omb circular a4, regulatory analysis 09172003 html or pdf 48 pages, 435 kb. We have also revised the appendix to be consistent with omb circular no. Advisory controls for a87 compliance association of government. A proposed revised circular reflecting the results of those efforts was issued on. Omb circular a129, policies for federal credit programs and nontax receivables revised 0120 html or pdf 52 pages, 3. Omb circular a6 financial reporting requirements revised. Circular a87, prior to its revision on may 17, 1995, stated that no provision for profit or increment above allowable cost is intended. Omb circular a127, was rescinded and replaced by circular no. Omb circular a87 cost principles for state, local, and indian tribal governments 2 cfr 225.
Docket of comments to proposed revised omb circular a76. A 94, discount rates to be used in evaluating timedistributed costs and benefits, dated march 27, 1972, and circular no. A 89 dated december 31, 1970, and transmittal memorandum no. Title 2 grants and agreements part 225 cost principles for state, local, and indian tribal governments omb circular a87 subtitle a. Most of the documents on this page were created as pdfsclick here for pdf assistance. This circular establishes principles and standards for determining costs for federal awards carried out through grants, cost reimbursement. Omb circular a126, improving the management and use of government aircraft 05221992 attachment a. A 122 revised may 10, 2004 to the heads of executive departments and establishments subject. Cybercriminalsthis is the third stage of planned revisions to circular a.
Omb circular a87, cost principles for state, local, and indian tribal. Except as otherwise provided herein, these rules are effective june 9, 2004. Finally, the trend analysis will identify new cost centers included in the proposal. This circular replaces and rescinds office of management and budget omb circular no. As such, this final rule replaces omb citations in the far to the circulars cited above that have been replaced by this new omb uniform guidance, and. This circular establishes principles for determining costs of grants, contracts and other agreements with nonprofit organizations. Policies for federal credit programs and nontax receivables html or pdf 24 pages, 440 kb.
A searchable copy of the cfda and a pdf version are available through the. Cost principles for state, local, and indian tribal governments. Compensation for personal services reasonable for services rendered representative of labor market conforms to established policy of the governmental unit consistently applied to both federal and nonfederal activities. A104, evaluating leases of capital assets, dated june 1, 1986, which has been rescinded. On june 30, 1997, omb issued revisions to omb circular a3 62 fr. Omb circular a102, grants and cooperative agreements. Omb circular a 87 attachment b selected items of cost 8.
Omb circular a87, cost principles for state, local and indian tribal governments. This new omb uniform guidance supersedes and streamlines requirements from omb circulars a21, a 87, a89, a102, a110, a122, and a3, and the guidance in circular a50 on audit followup. Attachment a general principles for determining allowable costs attachment b selected items of cost attachment c statelocal wide central service cost allocation plans. 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. Circular a87 provides principles and standards for determining costs for. Omb circular a87 establishes principles and standards for. A94, discount rates to be used in evaluating timedistributed costs and benefits, dated march 27, 1972, and circular no.
Federal register notice on revision of omb circular no. A122 revised may 10, 2004 to the heads of executive departments and establishments subject. A87, cost principles for state and local governments, revised, and adding the omb. A21 revised to the heads of executive departments and establishments subject. Current omb circulars that apply to state, local and. A89 dated december 31, 1970, and transmittal memorandum no. Omb circular a87 cost principles for state, local, and indian tribal.
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