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Federal Grant Accounting Policies

Links to federal grant accounting policies.

Numerous regulations must be strictly followed in accounting for grant funds. All awards are subject to published terms and conditions. Here are some policies:

Standard Federal Agency Policies

Office of Management & Budget Circulars

  • Circular A-21 (Cost Principles for Educational Institutions) Revised 5/10/04
  • Circular A-87 (Cost Principles for State, Local, & Indian Tribal Governments) Revised 5/10/04
  • Circular A-102 (Grants and Cooperative Agreements with State and Local Governments) Amended 8/29/97
  • Circular A-110 (Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations) Amended 9/30/99
  • Circular A-133 (Audits of States, Local Governments, and Non-Profit Organizations)

Federal Regulations

  • U.S. Code (via Cornell) Searchable by Title/Section
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by reinkehe last modified Jan 21, 2011 11:30 AM