Yellow Oval - OMB Circular A-21


This training program has been designed to provide the user a basic understanding of the Office of Management and Budgets (OMB) Circular A-21, Cost Principles for Educational Institutions.  Each principle investigator and support staff member who works with proposal preparation, proposal budget development, approving expenditures or any aspect of fund distribution in the post award phase of a federal grant, contract, or agreement must have a thorough knowledge of this circular.   Following completion of the training program for A-21, the material  can be accessed as needed for reference or when notified that the material has been updated with new information.  For detailed questions concerning expenditures, transfers of funds, etc, please contact Contracts and Grants at 979-845-4781.

Each section may be viewed individually in any order, which is especially useful for information.  However, we recommend that you begin at the introduction and go through the entire course if this is your first time visit.  The buttons below will link you to the various sections.


yellow square - Information Blue square - Section D&E Red square - Section F Brown Square - Sections G & J Purple Square - CAS
Green Square - Cost Sharing Teal Square - Responsibilities & Administration Maroon Square - DS-2 Sage Green Square - Samples  


Click below for Quick Reference to Sections/Information Shown

Yellow Rectangle - Glossary Red Rectangle - F.6.B Brown Rectangle - Section J Gold Rectangle - Quick Links ALl Sections

How to use this lesson: 
Each of the various sections consist of one to four pages of information.  At the bottom of each page are navigation buttons with arrows which will link you to each successive page or section -- or allow you to go back to a previous page or section.  In addition, the last page of each section will have a link back to this main page.  You may also use the back button on your browser to view a page immediately previous to the one you are viewing - even if it is in another section.