ODPS Ohio Emergency Management Agency OMB Circulars

OMB Circulars

If you are uncertain which OMB Circulars pertain to your organization please refer to http://www.whitehouse.gov/omb/grants/attach.html#which

• OMB Circular A-87 - Cost Principles for State, Local and Tribal Governments
  This Circular establishes principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with State and local governments and federally recognized Indian tribal governments (governmental units).

• OMB Circular A-102 - Grants and Cooperative Agreements with State and Local Governments
  This Circular establishes consistency and uniformity among Federal agencies in the management of grants and cooperative agreements with State, local, and federally recognized Indian tribal governments.

• OMB Circular A-133 - Audits of States, Local Governments and Non-Profit Organizations
  This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.

• OMB Circular A-133 Part 3 - Compliance Supplement (March 2006)
  This circular outlines compliance requirements concerning federal audits. It is updated annually.

• OMB Circular A-133 Part 3 - Compliance Supplement (March 2007)
  This circular outlines compliance requirements concerning federal audits. It is updated annually.