Office of management and budget circular a87 revised 82997. April 8, 1997 to users of omb circular a87 cost principles for state, local and indian tribal governments dear colleague. A87, cost principles for state and local governments, revised, and adding the omb uniform guidance at 2 cfr part 200, subpart e and appendices. A proposed revised circular reflecting the results of those efforts was issued on. To promote effective program delivery, efficiency, and better relationships between governmental units and the federal government. Omb circular a 87 attachment b true false exerciseanswers attachment. Omb circular a87 revised 5495, as further amended 82997 circular no. Current omb circulars that apply to state, local and. Omb locator omb circular a87 revised revised 051004 to the heads of executive departments and establishments subject. Federal financial award management improvement act of 1999. Part 225 cost principles for state, local, and indian tribal governments omb circular. Circular a 110 revised 111993, as further amended 93099 circular no. Future reform efforts may eventually seek to incorporate the cost principles for hospitals in department of health. In december 20, omb consolidated the contents of circular a87 and other circulars into one.
Part 225, and educational institutions omb circular a 21, 2. The office of management and budget, in circular a 87, mandates that the. Application for transportation, utility systems, telecommunications and facilities on federal lands and property revised and renewed 362020. Omb a87 allowable costs general overview policy circular establishes principles and standards to. Some of the documents on this page were created as pdfs click here for pdf assistance note. A87, cost principles for state and local governments, revised, and adding the omb uniform guidance at 2 cfr part 200, subpart e and appendices v and vii in its place. Chapter ii office of management and budget circulars and. Attachment a general principles for determining allowable costs attachment b selected items of cost attachment c statelocal wide central service cost allocation plans. Award means grants, cost reimbursement contracts and other agreements between a state, local and indian tribal government and the federal. A87, cost principles for state and local governments, revised, and adding the omb.
This attachment establishes principles for determining the allowable costs incurred by state, local, and federallyrecognized indian tribal governments governmental units under grants, cost reimbursement contracts, and other agreements with the federal government collectively referred to in this circular as federal awards. The requirements contained in this circular are a revision of those prescribed by omb circular no. Omb releases final uniform administrative requirements, cost. The office of management and budget omb has revised circular a119, federal participation in the development and use of voluntary consensus standards and in conformity assessment activities, in light of changes that have taken place in the world of regulation, standards, and conformity assessment since the circular was last revised in 1998. All costs included in this proposal identify date to establish cost allocations or billings for identify period covered by plan are allowable in accordance with the requirements of omb circular a87, cost principles for state and local governments, and the federal awards to which they apply. This document has been published in the federal register. Code of federal regulations annual edition sudoc class number.
Instructions or information issued by omb to federal agencies. Appendix a to this part contains the guidance that was in attachment a general principles to the omb cir. Part 220 are also being superseded by the new provisions of the supercircular. Jan 19, 2014 the cost principles for nonprofits omb circular a 122, codified at 2 c. Any exceptions to the circular are subject to omb approval.
Cost principles for state, local, and indian tribal governments. Part 230, state local and tribal governments omb circular a 87, codified at 2. A76, performance of commercial activities 111902 6 pages, 106 kb docket of comments to proposed revised omb circular a76 list of emails received from agency and. This circular establishes principles and standards for determining costs for federal awards carried out. Omb circular a87, attachment a omb home circular no. The office of management and budget, in circular a87, mandates that the. Omb locator omb circular a 87 revised revised 051004 to the heads of executive departments and establishments subject.
As of the effective date of the circular, interest will be allowed for all equipment. List of subjects in 2 cfr part 230 accounting, grant programs, grants. These are expected to have a continuing effect of two years or more. Part 225 cost principles for state, local, and indian tribal governments omb circular a87. Attachment a general principles for determining allowable costs attachment b selected items of cost attachment a circular no. Attachment 1 omb circular a87 cost principles for state.
Final guidance has been issued that, upon implementation, will supersede requirements from omb circulars a21, a87, a110, and a122 which have been placed in 2 c. Appendix a to this part contains the guidance that. Omb circular a87s stated purpose is to provide a uniform approach for determining costs and to promote effective program delivery, efficiency, and better relationships between governmental units and the federal government. Omb circular a 87 revised 5495, as further amended 82997 circular no. 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. A50, executive branch action on general accounting office reports, revised, dated january 15, 1979, and incorporates certain provisions previously set forth in circular a73, audit of federal operations and programs, revised, dated november 27, 1979. Cost principles for state, local, and indian tribal governments 1. Omb circular a87, attachment b omb home circular no. Circular a110 revised 111993, as further amended 93099 circular no. True or false the revised circular allows a state or local government to selfimpose a tax that disproportionately affects federal programs. Office of omb circulars a87 management and budget omb. Proposed revised omb circular a76 november 14, 2002 in pdf 62 pages, 926 kb for agency and public comment preamble to the proposed revision to omb circular no. Omb circular a87, dated 050495, further amended 82997.
Circular a 87 revised 82997 attachment b section 11 h support for salaries and wages 7 salaries and wages of employees used in meeting cost sharing or matching requirements of federal awards must be supported in the same manner as those claimed as allowable costs under federal awards. The revised circular allows a state or local government to selfimpose a tax that. This form will be shown as appendix c in the circular. Omb circular a6, financial reporting requirementsrevised.
The office of management and budget omb serves the president of the united states in overseeing the implementation of his vision across the executive branch. Cost principles for nonprofit organizations omb circular a122. A 110 revised to the heads of executive departments and establishments subject. Proposed revised omb circular a76 of november 14, 2002, in pdf 62 pages, 926 kb or word for agency and public comment preamble to the proposed revision to omb circular no. Final revision to omb circular a 87, cost principles for state, local and indian tribal governments. Items highlighted indicate that differences exist as to what the omb circular. It took seven years for the office of management and budget omb to issue the newly revised omb circular a 87, cost principles for state and local and indian tribal governments, which was published in the federal register on may 17, 1995. This circular establishes principles for determining costs of grants, contracts and other agreements with nonprofit organizations. The office of management and budget omb has revised circular a, managing information as a strategic resource. This circular establishes principles and standards for determining costs for federal awards carried out through. Approval or authorization of the awarding or cognizant federal agency award awarding agency.
This relocation is part of our broader initiative to create 2 cfr as a single location. Proposed revised omb circular a76 of november 14, 2002, pdf 62 pages, 926 kb. Cost principles for state, local and indian tribal governments 60 fr 26484, dated may 17, 1995 agency. Provide a uniform approach for determining costs and. Omb circulars in numerical sequence omb circular a1, system of circulars and bulletins to executive departments and establishments 08071952 omb circular a4, regulatory analysis 09172003 html or pdf 48 pages, 435 kb omb circular a11, preparation, submission and execution of the budget 712016. Some of the documents on this page were created as pdfs click here for pdf assistance which circular do i follow.
Department of health and human services departmental. Approval or authorization of the awarding or cognizant agency means documentation evidencing consent prior to incurring a specific cost. Omb circular a 122, dated 060198 cost principles for nonprofit organizations omb circular a 123, dated 062195 management accountability and control omb circular a 125, dated 121289 available in hard copy only prompt payment omb circular a 126, dated 052292 improving the management and use of government aircraft. To promote effective program delivery, efficiency, and better relationships. This circular establishes principles and standards for determining costs for federal. Office of management and budget, executive office of the president.
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. Use the pdf linked in the document sidebar for the official electronic format. 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.
Except as otherwise provided herein, these rules are effective june 9, 2004. A110 revised to the heads of executive departments and establishments subject. Omb circular a87 attachment b selected items of cost 8. List of cost items contained in the omb cost principles. Omb circular a122, cost principles for nonprofit organizations. Jan 01, 2012 2 cfr 225 cost principles for state, local, and indian tribal governments omb circular a87 regulatory information. Financing costs including interest paid or incurred on or after the effective date of this circular associated with the otherwise allowable costs of building acquisition, construction, or fabrication, reconstruction or remodeling completed on or after october 1, 1980 is allowable, subject to the conditions in 14. April 8, 1997 to users of omb circular a 87 cost principles for state, local and indian tribal governments dear colleague. Omb circular a87 cost principles omb circular a3 single audit wisconsin department of public instruction omb uniform guidance super circular final version issued december 26, 20 7 effective for state and local governments for years beginning after december 26, 2014 streamline and consolidate the format of these with.
Guidelines and discount rates for benefitcost analysis of federal programs. Omb circular a87 appendices c, d, and e are included in the. This guide contains, by reference, office of management and budget omb circular a87, cost principles for state, local and indian tribal governments, and guidance for its. Omb circulars national archives and records administration.
Accounting advertising and public relations costs advisory councils alcoholic beverages audit services automatic electronic data processing bad debts bonding costs budgeting communications. Circular a87 revised 82997 attachment b section 11 h support for salaries and wages 7 salaries and wages of employees used in meeting cost sharing or matching requirements of federal awards must be supported in the same manner as those claimed as allowable costs under federal awards. A87 revised to the heads of executive departments and establishments subject. Omb circular a 87 omb home office of management and budget. A 87 revised to the heads of executive departments and establishments subject.
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