The OMB, working cooperatively with Federal agencies and nonfederal parties, establishes policies and guidelines through its grants management circulars and government-wide common rules that are codified by each grant-making agency. Six OMB circulars provide the standard administrative requirements for the management of Federal dollars, the cost principles for determining allowable and unallowable expenditures of Federal dollars, and the requirements for auditing nonfederal parties' management of Federal dollars. A three-part summary chart below provides additional details about OMB's six grants management circulars and a related document.

In addition, a two-part chart is included below, entitled "Agency Codification of Certain government-wide Grants Requirements." The chart identifies the location of the agencies' codified rules for the following subject areas:

• Federal administrative requirements for State and local grantees;
• Federal administrative requirements for universities and nonprofit organizations;
• Nonprocurement debarment and suspension;
• Requirements under the Drug-Free Workplace Act; and
• Anti-lobbying requirements (Byrd Amendment).

CHARTS

• OMB's Grants Management Circulars and Related Documents
• Agency Codification of Certain Government-wide Grants Requirements

CIRCULARS

• OMB Circular A-21, "Cost Principles for Educational Institutions"
• OMB Circular A-87, "Cost Principles for State and Local Governments"
• OMB Circular A-102, "Grants and Cooperative Agreements with State and Local Governments"
• OMB Circular A-110, "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations"
• OMB Circular A-122, "Cost Principles for Nonprofit Organizations"
• OMB Circular A-133, "Audits of States, Local Governments, and Nonprofit Organizations"
- Provisional OMB Circular A-133 Compliance Supplement

SELECTED CROSSCUTTING REQUIREMENTS

• Government-wide Implementation of the President's Welfare-to-Work Initiative for Federal Grant Programs

OMB-PRESCRIBED GRANTS MANAGEMENT STANDARD FORMS

(Note: Grant applicants and grantees should also call their Federal grantmaking agency which may have additional instructions and/or additional, OMB-approved reporting requirements.)