Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal
The Office of Management and Budget (MOB) has issued "Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards". The purpose of this guidance
is to (1) streamline the guidance for Federal awards to ease administrative burden
and (2) strengthen oversight over Federal funds to reduce risks of waste, fraud, and
abuse. This guidance supersedes Circular A-21 on Unallowable Costs.
For updated information on Allowable and Unallowable Costs, click on the link below
and find "Subpart E - Cost Principals", under "Special Considerations for Institutions
of Higher Education" and also "General Provisions for Selected Items of Cost". The
list of cost items is not all-inclusive and failure to mention a particular item of
cost does not imply the cost is allowable or unallowable.
Source: Federal Register