The Office of Management and Budget (OMB) is the lead agency in the development of government-wide policy applicable to Federal grants. This page contains information and links to:
- OMB Circulars
- Grant Forms
- Current Documents
- Other Links
OMB-Office of Federal Procurement Policy. The Federal Acquisition Regulation (FAR) cost principles are applied to for-profit program operators not covered by the OMB Circulars.
Dept of Health and Human Services, Financial Management Service, Program Support Center, Division of Cost Allocation.
Dept of Health and Human Services, Cost Principles and Procedures for Developing Cost Allocation Plans and Indirect Cost Rates for Agreements with the Federal Government.
Department of Education-Office of the Chief Financial Officer.
Department of Interior-Office of the Inspector General. This link provides basic guidance about where and how to submit Indirect Cost Proposals to obtain a current negotiated indirect cost rate for Federal grants and contracts, where DOI is cognizant. This link is provided because DOI is responsible for negotiating indirect cost rate agreements with many Indian tribal organizations.
The Department of Defense Contract Pricing Reference Guides. These are a set of five reference volumes which provide detailed discussion and examples for applying pricing policies to pricing problems.
- Used primarily by Federal awarding officials (grant and contracting officers) in determining appropriate amounts of indirect, fringe benefit (and other types of) costs to be awarded and claimed by "not-for-profit" type organizations receiving Federal awards.
- Provides DHHS policy and guidance documents on allowable cost rules applicable to States, universities and other Federal assistance recipients. Also provides links to indirect cost rate agreements negotiated by the DHHS-Division of Cost Allocation (DCA). Access to these agreements is restricted to Federal employees. To gain access, one should call the DCA or use the email address given in the site.
- Establishes and approves indirect cost methods and other cost allocation plans used to charge costs under Federal awards.
- Provides guidance on allowable cost rules with emphasis on the preparation and approval of indirect cost rate agreements for recipients for which the Department of Education is cognizant.