This Circular rescinds and supersedes Circular A 87, as amended, issued May 4, 1995. 5. Policy. This Circular establishes principles and standards 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.

Aug 31, 2005 · 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...

This Circular rescinds and supersedes Circular A-87, issued January 15, 1981. 5. Policy. This Circular establishes principles and standards 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.pdf (242.48 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 federally-recognized Indian tribal governments (governmental units).

The agreement shall indicate that OMB Circular A-87 requirements will be applied to other Federal awards. In all cases, only one set of records needs to be maintained by the governmental unit.

OMB Circular A-87, Attachment A Definitions 1. “Approval” or authorization of the awarding or cognizant agency means documentation evidencing consent prior to incurring a specific cost. 2. “Award” means grants, cost reimbursement contracts and other agreements between a State, local and Indian tribal government and the Federal ...

May 10, 2004 · 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

OMB A-87 ALLOWABLE COSTS – GENERAL OVERVIEW POLICY Circular establishes principles and standards 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 Principles for determining allowable costs only

OMB Circular No. A-87 Revised May 4, 1995. TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS. FROM: Alice M. Rivlin, Director. SUBJECT: Cost Principles for State, Local, and Indian Tribal Governments

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. Circular A-87 provides both Federal agencies and Federal