GRANT AND CONTRACT ACCOUNTING

Sponsoring Agency Rules and Regulations

OMB Circulars

• OMB Circular A-21: "Cost Principals for Educational Institutions." This Circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. This site also contains a link (at the very bottom) to the Cost Accounting Standards and the related Disclosure Statement.
• OMB Circular A-110: "Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations"
• OMB Circular A-133: "Audits of Institutions of Higher Education and Other Non-Profit Institutions"

Grant Policies

DHHS

• DHHS – NIH Guide for Grants and Contracts
• NIH Grants Policy Statement (12/03)
• PHS Grants Policy Statement (DHHS) (4/94)
• OER Grants: Grants Policy and Guidance/NIH Office of Extramural Research

NSF

• NSF 95-26 Grants Policy Manual
• NSF General Grant Conditions (GC-1)
• NSF Cooperative Agreement Conditions
• NSF Special Conditions
• NSF Fastlane

Department of Education

• Department of Education - EDGAR
• Department of Education – Grantmaking at ED

Corporation for National Service

• AmeriCorps
• Learn & Serve
• Senior Corps

Other

• Department of Justice – Financial Guide
• National Endowment for the Arts
• National Endowment for the Humanities
• Department of Energy
• Office of Naval Research
• American Heart Association

General Federal Regulations

• The Code of Federal Regulations contains the text of public regulations issued by the agencies of the Federal government. Proposed regulations and regulations issued so recently that they are not yet in the Code of Federal Regulations database, may be found in the Federal Register.
• The Federal Acquisition Regulations System is established for the codification and publication of uniform policies and procedures for acquisition by all executive agencies. The Federal Acquisition Regulations System consists of the Federal Acquisition Regulation (FAR), which is the primary document, and agency acquisition regulations that implement or supplement the FAR.

Other Federal Sites

• Federal Register – Government document announcing the availability and deadlines for applying for Federal grant programs. It also includes proposed and final regulations, legal notices from the Federal agencies, presidential proclamations, executive orders, and other documents of interest to the public. The Federal Register is published by the Office of the Federal Register, National Archives and Records Administration.
• The Catalog of Federal Domestic Assistance – The catalog of Federal Domestic Assistance is a government-wide compendium of Federal programs, projects, services and activities that provide assistance or benefits to the American public. It contains financial and non-financial assistance programs administered by departments and establishments of the Federal government.
• Grants Net – General grant resources and information.
• FirstGov – The first-ever government website to provide the public with easy, one-stop access to all online U.S. Federal Government resources.
• Grants.gov

Pennsylvania Sites

• Pennsylvania State Government

City of Philadelphia Sites

• City of Philadelphia
• Subrecipient Audit Guide