OMB Circular A-21

Purpose

Application

Total Costs of
Sponsored Agreements

Direct Costs

Facilities and Administration (F&A) Costs

Factors Affecting Allowability

Reasonable Costs

Reasonable Costs

Reasonable Costs

Allocable Costs

Allocable Costs

Allocable Costs

Direct Cost
Allocation Principles

Direct Cost
Allocation Principles

Consistency in Allocating Costs Incurred for the Same Purpose

Disclosure Statement

Reference