PocketGuide To A-87

PocketGuide To A-87

Cost Principles for State, Local and Indian Tribal Governments: How To Determine Allowable Costs

208 pages


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Brief Description

Office of Management and Budget (OMB) Circular A-87 contains the principles for determining allowable and unallowable costs (direct and indirect) applicable to grants, contracts and cooperative agreements (often referred to as “sponsored agreements”) with state, local and Indian tribal governments. A-87 is typically incorporated into a sponsored agreement by reference, either in the award document or in governing Federal agency regulations. Once incorporated it becomes an offi cial “compliance” document. A-87 may apply to state agencies, local governments including cities, counties, school districts and other organizational entities, and to Federally-recognized Indian tribal governments.

Brief History of PocketGuide To A-87

This is the 2nd edition but is the first edition available for sale to the general public. This PocketGuide has applicability to thousands of government entities and the CENTER for Grant and Contract Studies is pleased to finally make it available.


  • Appendix A: General Principles for Determining Allowable Costs
  • Appendix B: Selected Items of Cost
  • Appendix C: State/Local-Wide Central Service Cost Allocation Plans
  • Appendix D: Public Assistance Cost Allocation Plans
  • Appendix E: State and Local Indirect Cost Proposals


Special Features

ASMB C-10 (April 8, 1997), “Implementation Guide for Office of Management and Budget Circular A-87”

  • This document was prepared by the Office of Management and Budget (OMB)

  • This guide is intended to assist state, local, and Indian tribal governments in applying OMB Circular A-87, which provides principles and standards for determining costs applicable to Federal grants and contracts performed by state, local, and Indian tribal governments.

  • This guide provides clarification and procedural guidance to implement the Circular.

  • It is intended to be consistent with the Circular and all other applicable policies.

  • The text discussion in each part is supplemented by a section on Highlights of Changes, as well as a Questions and Answers (Q&As) section intended to clarify issues relating to the respective component of the Circular.

  • Each question is numbered and followed by a bracketed citation to the relevant section of the Circular, where applicable.

  • The questions and responses are included in the right margin of the PocketGuide To A-87 in the section to which they pertain.

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