For each type of recipient, there is a set of Federal principles, called Uniform Administrative Requirements, which determine allowable costs for grants like HOME. These requirements differ for each recipient (i.e., requirements for PJs are not the same as requirements for nonprofits), so grant recipients should be careful to make sure they are complying with the appropriate requirements. The Office of Management and Budget (OMB) publishes the allowable costs for all grant recipients in their Circulars.

Which OMB Circulars apply to PJs?

• OMB Circular A-87 "Cost Principles for State, Local, and Indian Tribal Governments"
  This circular establishes principles and standards to provide a uniform approach for determining allowable costs under Federal grants and other agreements with states and local governments and Indian tribal governments.
  
  
• 24 CFR 85 "Administrative Requirements for Grants and Cooperative Agreements for State, Local, and Federally Recognized Indian Tribal Governments"
  These regulations set forth uniform requirements for financial management systems, procurement, reports and records, and grant close-outs for recipients of Federal grant funding.

Which OMB Circulars apply to nonprofits?

• OMB Circular A-110 "Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations"
  This circular 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 nonprofit organizations.
  
  
• OMB Circular A-122 "Cost Principles for Non-Profits"
  This circular establishes principles for determining allowable costs under grants, contracts, and other agreements with nonprofit organizations.