FAS Research Administration Services

State and Federal Regulations

OMB Circular A-21: Cost Principles for Educational Institutions
This federal circular lays out regulations governing the various types of costs that may be charged to federal grants, contracts, and cooperative agreements. This circular also incorporates four federal cost-accounting standards applicable to educational institutions.  These standards mandate consistency in estimation, accumulation, reporting, allocation, etc., of costs.
ABLE provides a list of definitions of A-21 categories.
OMB Circular A-110: Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
This federal circular covers various requirements for the administration of federal grants and cooperative agreements (but not contracts).
OMB Circular A-133: Audits of States, Local Governments, and Non-Profit Organizations
This federal circular provides the framework for annual audits of the University's managment of its sponsored programs, conducted on the government's behalf by PriceWaterhouse Coopers, a commercial auditing firm.
The results of Harvard's annual OMB-133 Audits are available through the Office of Sponsored Programs website.
 
 
 

[Last modified: 12/03/12]

Valid XHTML 1.0 Valid CSS