A-21 Costs (Federal Funds Only) – These costs are now referred to as: "Uniform Guidance Cost Principles." The term A-21 comes from the old U.S. Office of Management and Budget (OMB) Circular A-21 requires that certain expenses be treated as Facilities and Administrative Costs (also known as F&A, indirect costs, or overhead) and paid for through the recovery of indirect costs. Examples of these costs include clerical and administrative salaries, hosting, subscriptions, books, membership dues, postage, office supplies, and telecommunications. In order to qualify as a direct charge on a sponsored project, costs normally considered F&A must be charged in a timely manner and must be consistent with established institutional policies and practices.
- Job Aid - Review of Uniform Guidance Monitored Budgets This document presents the accounts and budget lines that Finance - Sponsored Programs reviews and monitors pursuant to the Uniform Guidance.
- Job Aid - Review of Uniform Guidance Reports This document presents the criteria that Finance - Sponsored Programs uses to review reports, pursuant to the Uniform Guidance.
- Uniform Guidance Monitored Costs A list of the types of costs that are monitored under 2 CFR 200 Uniform Guidance (previously A-21).