OMB's Cost Principles Circulars

Circular Number/ Common Rule Title Date of Last Full Revision or Original Issuance Date(s) of Revisions Related Documents
A-21 "Cost Principles for Educational Institutions" 2/26/79 (44 FR 12368); 2nd recompilation (including 7 sets of revisions) available 8/29/97 7/23/82 (47 FR 33658), 6/4/86 (51 FR 20908), 12/2/86 (51 FR 43487), 10/1/91 (56 FR 50224), 7/15/93 (58 FR 39996), proposed partial revisions 2/6/95 (60 FR 7104 & 7105), equipment capitalization waiver memo 6/29/95 (7/14/95, 60 FR 36316), 4/26/96 (5/8/96, 61 FR 20880), 8/29/97 (62 FR 45934), proposed partial revisions 9/10/97 (62 FR 47722) A-110, A-133
A-87 "Cost Principles for State & Local Governments"

5/4/95 (5/17/95, 60 FR 26484); recompilation available 8/29/97

8/29/97 (62 FR 45934)

A-102, GMCR, A-133
A-122 "Cost Principles for Non-Profit Organizations" 6/27/80 (7/8/80, 45 FR 46022); 2nd recompilation (including 4 sets of revisions) available 8/29/97 4/25/84 (49 FR 18260), 5/19/87 (52 FR 19788), equipment capitalization waiver memo 6/29/95 (7/14/95, 60 FR 36316), 9/29/95 (10/6/95, 60 FR 52516), proposed partial revision 10/6/95 (60 FR 52522), 8/29/97 (62 FR 45934) A-110, A-133

OMB's Administrative Requirements and Related Document

Circular Number/ Common Rule Title Date of Last Full Revision or Original Issuance Date(s) of Revisions Related Documents
A-102 "Grants & Cooperative Agreements with State & Local Governments" 10/7/94 (10/14/94, 59 FR 52224); recompilation available 8/29/97

8/29/97 (62 FR 45934)

GMCR, A-87, A-133
Grants Management Common Rule (GMCR) [formerly included in A-102] "Uniform Administrative Requirements for Grants & Cooperative Agreements to State & Local Governments" 3/11/88 FR (53 FR 8034) 4/19/95 (60 FR 19638), 8/29/97 (62 FR 45937) A-102, A-87, A-133
A-110 "Uniform Administrative Requirements for Grants & Agreements with Institutions of Higher Education, Hospitals, & Other Non-Profit Organizations" 11/19/93 (11/29/93, 58 FR 62992); recompilation available 8/29/97

8/29/97 (62 FR 45934)

A-21, A-122, A-133

OMB's Audit Requirements

Circular Number/ Common Rule Title Date of Last Full Revision or Original Issuance Date(s) of Revisions Related Documents
A-133 "Audits of States, Local Governments, and Non-Profit Organizations" 6/24/97 (6/30/97, 62 FR 35278)

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A-102, GMCR, A-87, A-110, A-21, A-122, Compliance Supplement