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Circulars & Regulations
Circular A-21

Cost Accounting Principles for Educational Institutions- This Circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions . The principles deal with the subject of cost determination, and make no attempt to identify the circumstances or dictate the extent of agency and institutional participation in the financing of a particular project. The principles are designed to provide that the Federal Government bear its fair share of total costs, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law.

Circular A-110

	Uniform Administration Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations- This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit organizations.

Circular A-133

	Audits of States, Local Governments. and Non-Profit Organizations- This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.

Federal Acquistion Regulations

Federal Acquistion Regulations (FAR)-The FAR is the primary regulation for use by all Federal Executive agencies in their acquisition of supplies and services with appropriated funds. It became effective on April 1, 1984, and is issued within applicable laws under the joint authorities of the Administrator of General Services, the Secretary of Defense, and the Administrator for the National Aeronautics and Space Administration, under the broad policy guidelines of the Administrator, Office of Federal Procurement Policy, Office of Management and Budget.