Federal and State Guidelines

  • Audits: OMB Circular A-133 PDF document  (172 KB) external link icon
    Audits of States, Local Governments, and Non-Profit Organizations
    Some sections to reference: Subpart B - Audits, Subpart D - Federal Agencies and pass-Through Entities
  • OMB Circular A-133 Compliance Supplement 2011 external link icon
  • EDGAR external link icon
    Education Department General Administrative Regulations
    Some sections to reference: 76.401, 76.707, 76.708, 76.710, 76.730, 80.20, 80.22, 80.23, 80.32, 80.36, 80.40, 80.42, 80.43, 81.32, 81.33, Appendix to Part 91: Illustrations of Proportionality
  • OMB CIRCULAR A-87 external link icon
    Cost Principles for State, Local and Indian Tribal Governments
    Some sections to reference: Definitions, Basic Guidelines (Reasonable, Allocable, and Allowable Costs), and Selected Items of Cost
  • OMB Circulars A-21, A-102, A-110, and A-122

Note: The NYS Education Department’s Office of Grants Finance provides additional guidance on its website to all recipients of federal funds: http://www.oms.nysed.gov/cafe/guidance/.


Last Updated: March 21, 2014