Office of Research



Regulatory and Financial Compliance

Direct Costs

Federal Guidelines

  • OMB Circular A-21, Cost Principles for Educational Institutions (05/10/2004) [HTML Version] or [PDF Version]
    • Clarification of OMB Circular A-21 Treatment of Voluntary Uncommitted Cost Sharing and Tuition Remission Costs (01/05/2001) [PDF Version]
  • OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (06/27/2003) [HTML Version] or [PDF Version]

Direct Cost Policies and Procedures