Financial Guide 2006 - Part I - Chapter 2: Resources
Highlights of Chapter
- OMB Circulars
- Governmentwide Common Rules
- Office of the Inspector General Fraud Hotline
- Other Available Resources
This Guide incorporates by reference the provisions of OMB circulars and governmentwide common rules applicable to grants and cooperative agreements. These circulars and common rules include the following:
OMB Circulars
Administrative Requirements:
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 Non-Profit Organizations" (codified at 28 Code of Federal Regulations [CFR] Part 70).
Cost Principles:
OMB Circular A-21; "Cost Principles for Educational Institutions" (codified at 28 CFR Part 66, by reference).
OMB Circular A-87 "Cost Principles for State, Local, and Indian Tribal Governments" (codified at 28 CFR Part 66, by reference).
Audit Requirements:
OMB Circular A-133 "Audits of States, Local Governments, and Non-Profit Institutions" (codified at 28 CFR Parts 66 and 70).
Governmentwide Common Rules
- Uniform Administrative Requirements for Grants and Cooperative Agreements with State and Local Units of Governments" (codified at 28 CFR Part 66). (Grants Management Common Rule for State and Local Units of Governments.)
- Governmentwide Debarment and Suspension (Nonprocurement) (codified at 28 CFR Part 67) and Governmentwide Requirements for Drug-Free Workplace (Grants) (codified at 28 CFR Part 83).
- New Restrictions on Lobbying (codified at 28 CFR Part 69).
- For additional information on grants management and to obtain copies of current circulars, please visit the OMB web site.
Office of the Inspector General Fraud Hotline
Grantees should report any allegations of fraud, waste, and abuse regarding grant funds to [email protected] and/or to the Office of the Inspector (OIG) Fraud Hotline, 1–800–869–4499.
Other Available Resources
Equal Treatment Regulation, codified 28 CFR Parts 38.1 and 38.2, addressed the principle that religious affiliation (faith-based) organizations should be able to compete on an equal footing with other organizations for funding.
