Nnnnnomb circular a-87 revised pdf

Other than adjustments needed to conform to the formatting. A104, evaluating leases of capital assets, dated june 1, 1986, which has been rescinded. This circular replaces and rescinds office of management and budget omb circular no. A76, transmittal memoranda 1 through transmittal memorandum 14 are canceled. Office of management and budget circular a87 revised 8. Cost principles for state, local, and indian tribal governments 1. Office of management and budget 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. Circular a87 to the cfr, in title 2 which was established on may 11, 2004 69 fr 26276 as a central location for omb and federal agency policies on grants and agreements. This circular establishes principles and standards for determining costs for federal awards carried out through grants, cost reimbursement contracts, and other agreements. Office of management and budget circular a87, which provides principles and standards for determining costs applicable to federal grants and contracts performed by state, local, and indian tribal governments.

It took seven years for the office of management and budget omb to issue the newly revised omb circular a87, cost principles for state and local and indian tribal governments, which was published in the federal register on may 17, 1995. A89 dated december 31, 1970, and transmittal memorandum no. Further information concerning this circular may be obtained by contacting the office of federal financial management, financial standards and reporting branch, office of management and budget, washington, dc 20503, telephone 202 395 3993. Cost principles for state, local, and indian tribal governments. Attachment a general principles for determining allowable costs attachment b selected items of cost attachment a circular no. This new omb uniform guidance supersedes and streamlines requirements from omb circulars a21, a87, a89, a102, a110, a122, and a3, and the guidance in circular a50 on audit followup.