Wayne State University complies with the federal regulations codified in the following circulars written and published by the federal Office of Management and Budget (OMB). For a complete listing of the detailed regulation, click on the links listed below. The Office of Internal Audit performs audits for compliance with these regulations.
OMB Circular A-21 Cost Principles for Educational Institutions
Purpose. This Circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. The principles deal with the subject of cost determination.
OMB Circular A-110 Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations
Purpose. 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 non-profit organizations.
OMB Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations
Purpose. This Circular sets forth standards for obtaining consistency and uniformity among federal agencies for the audit of states, local governments, and non-profit organizations expending Federal awards.