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 225 - COST PRINCIPLES FOR STATE, LOCAL, AND INDIAN TRIBAL GOVERNMENTS (OMB CIRCULAR A - 87)

225.45 - Relationship to previous issuance.

  (a) The guidance in this part previously was issued as OMB Circular A87.

Appendix A to this part contains the guidance that was in Attachment A (general principles) to the OMB circular; Appendix B contains the guidance that was in Attachment B (selected items of cost); Appendix C contains the information that was in Attachment C (state/local-wide central service cost allocation plans); Appendix D contains the guidance that was in Attachment D (public assistance cost allocation plans); and Appendix E contains the guidance that was in Attachment E (state and local indirect cost rate proposals).

  (b) This part supersedes OMB Circular A87, as amended May 10, 2004, which superseded Circular A87, as amended and issued May 4, 1995.