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:
“The night in prison was novel and interesting enough.... I found that even here there was a history and a gossip which never circulated beyond the walls of the jail. Probably this is the only house in the town where verses are composed, which are afterward printed in a circular form, but not published. I was shown quite a long list of verses which were composed by some young men who had been detected in an attempt to escape, who avenged themselves by singing them.”
—Henry David Thoreau (1817–1862)