OMB Circular A-21 This federal circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. This circular applies to all federally funded grants, contracts, and cooperative agreements at OSU and is designed to provide that the costs charged to the federal government be determined in accordance with generally accepted accounting principles. The principles shall also be used as a guide in the pricing of fixed price agreements. See section for information on allowability of specific costs on federal awards.
OMB Circular A-110 Federal circular A-110 addresses uniform administrative requirements across federal agencies and sets forth standards for obtaining consistency and uniformity among federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit organizations. The provisions of the sections of this circular shall be applied by Federal agencies to recipients. Recipients shall apply the provisions to subrecipients performing substantive work under grants and agreements that are passed through or awarded by the primary recipient, if the subrecipient is also subject to the circular.
OMB Circular A-133 This federal circular establishes and explains standards for obtaining consistency and uniformity among federal agencies for the audit of states, local governments, and non-profit organizations expending federal awards. OSU is subject to A-133 and the auditing protocols and requirements included therein.
Federal Acquisition Regulation The Federal Acquisition Regulation (FAR) is the primary regulation for use by all federal executive agencies in their acquisition of supplies and services with appropriated funds. It is issued within applicable laws under the joint authorities of the Administrator of General Services, the Secretary of Defense, and the Administrator for the National Aeronautics and Space Administration, under the broad policy guidelines of the Administrator, Office of Federal Procurement Policy, Office of Management and Budget.
OSU Travel Handbook The Travel section of the Fiscal Operations Policy and Procedures Manual (FIS) provides the user with policies and procedures applicable to authorized travel for official university business. Travel policies and procedures apply to all university departments. However, some employees may be required to abide by other travel procedures required by a grant or contract, or stricter travel rules and requirements established by their department.
OUS FASOM Fiscal Operations Manual delineating accounting and financial reporting as required by the Oregon University System.
CAS Disclosure Statement This document is OSU's Disclosure Statement to the Cost Accounting Standards Board, which discloses to the federal government the processes, methodologies, and policies by which costs are determined, allocated, and assessed. This document explains such items as treatment of unallowable costs, determination of direct and indirect cost categories, cost transfer policies, mechanisms for effort reporting, etc.