Guide for State, Local and Indian Tribal Governments. Cost Principles andProcedures for Developing Cost Allocation Plans and Indirect Cost Rates for Agreements with the Federal Government. Implementation Guide for Office of Management and Budget. Circular

摘要

This guide contains, by reference, Office of Management and Budget (OMB) CircularA-87, Cost Principles for State, Local and Indian Tribal Governments, and guidance for its interpretation and implementation. Circular A-87 provides both Federal agencies and Federal award recipients with a uniform approach to determining costs of Federally funded programs. This guide also presents information about the preparation, submission, review, and audit of cost allocation plans and indirect cost rate proposals by governmental units. This guide consists of several parts, appendices, and a reference section. Each part of this guide focuses on a specific component of the Circular, e.g., Part 1 provides basic information about the Circular as well as details on information in the Circular, Part 2 focuses on Attachment A to the General Principles for Determining Allowable Costs, Part 3 deals the Attachment B Selected items of Cost, etc.