TITLE 2 - GRANTS AND AGREEMENTS

SUBTITLE A - OFFICE OF MANAGEMENT AND BUDGET GUIDANCE FOR GRANTS AND AGREEMENTS

CHAPTER II - OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE

PART 220 - COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS (OMB CIRCULAR A - 21)

220.40 - Relationship to previous issuance.

  (a) The guidance in this part previously was issued as OMB Circular A21.

Designations of the attachment to the Circular and the appendices to that attachment have changed, as shown in the following table: ------------------------------------------------------------------------ The portion of OMB Circular A-21 that Is designated in this part as .

was designated as . . . . .

------------------------------------------------------------------------ (1) The Attachment to the circular, Appendix A to Part entitled ``Principles For Determining 220_Principles For Determining Costs Applicable to Grants, Contracts, Costs Applicable to Grants, and Other Agreements with Educational Contracts, and Other Institutions,''. Agreements with Educational Institutions.

  (2) Exhibit A in the attachment to the Exhibit A, List of Colleges and circular, entitled ``List of Colleges Universities Subject to and Universities Subject to Section Section J.12.h of Circular A- J.12.h of Circular A-21,''. 21, to Appendix A.

  (3) Exhibit B in the attachment to the Exhibit B, Listing of circular, entitled ``Listing of Institutions that are eligible Institutions that are eligible for the for the utility cost utility cost adjustment,''. adjustment, to Appendix A.

  (4) Exhibit C in the attachment to the Exhibit C, Examples of ``major circular, entitled ``Examples of project'' where direct `major project' where direct charging charging of administrative or of administrative or clerical staff clerical staff salaries may be salaries may be appropriate,''. appropriate, to Appendix A.

  (5) Appendix A to the attachment to the Attachment A, CASB's Cost circular, entitled ``CASB's Cost Accounting Standards (CAS), to Accounting Standards (CAS),''. Appendix A.

  (6) Appendix B to the attachment to the Attachment B, CASB's Disclosure circular, entitled ``CASB's Disclosure Statement (DS-2), to Appendix Statement (DS-2),''. A.

  (7) Appendix C to the attachment to the Attachment C, Documentation circular, entitled ``Documentation Requirements for Facilities Requirements for Facilities and and Administrative (F&A) Administrative (F&A) Rate Rate Proposals, to Appendix A.

Proposals,''.

------------------------------------------------------------------------ (b) Historically, OMB Circular A21 superseded Federal Management Circular 738, dated December 19, 1973. FMC 738 was revised and reissued under its original designation of OMB Circular No. A21. The provisions of A21 were effective October 1, 1979, except for subsequent amendments incorporated herein for which the effective dates were specified in these revisions (47 FR 33658, 51 FR 20908, 51 FR 43487, 56 FR 50224, 58 FR 39996, 61 FR 20880, 63 FR 29786, 63 FR 57332, 65 FR 48566 and 69 FR 25970).