OMB Circular A-21 is a Government circular that sets forth the rules governing the eligibility and calculation of costs in support of sponsored research, development, training and other works produced in agreement with the United States Federal Government, but does not attempt to identify or dictate agency or institutional participation in those works. The last revision is dated May 10, 2004.
This circular is divided into ten sections:
Read more about OMB Circular A-21: Purpose and Scope, Definition of Terms, Basic Considerations, Direct Costs, F&A Costs, Identification and Assignment of F&A Costs, Determination and Application of F&A Cost Rate(s), Simplified Method For Small Institutions, General Provisions For Selected Items of Cost, Certification of Charges
Famous quotes containing the word circular:
“If one doubts whether Grecian valor and patriotism are not a fiction of the poets, he may go to Athens and see still upon the walls of the temple of Minerva the circular marks made by the shields taken from the enemy in the Persian war, which were suspended there. We have not far to seek for living and unquestionable evidence. The very dust takes shape and confirms some story which we had read.”
—Henry David Thoreau (1817–1862)