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<br />Origination Date 6/15/03 <br /> <br />NO Department of Human Services <br />OMS Circular Informational Guide <br /> <br />The information below is not intended to be all encompassing; however, it is our intent <br />to familiarize you with the Common Rule and Office of Management and Budget (OMB) <br />Circular A-87. <br /> <br />The Common Rule for Uniform Administrative Requirements for Grants and <br />Cooperative Agreements With State and Local Governments establishes the <br />administrative rules for federal grants and cooperative agreements and subawards to <br />State and local governments and Indian tribal governments. <br /> <br />The Common Rule includes, but is not limited to, definitions of key terms, outlines <br />financial and program management requirements, property standards, reports and <br />records, grant termination, enforcement, and close out procedures <br /> <br />OMS Circular A-87 establishes cost principles for determining the allowable costs <br />incurred by State, local, and federally-recognized Indian tribal governments <br />(governmental units) under grants, cost reimbursement contracts, and other <br />agreements with the Federal Government. <br /> <br />A-87 includes, but is not limited to, definitions of key terms, instructions on determining <br />allowability of cost, negotiation and approval of indirect cost rates, and outlines 42 <br />"Selected Items of Cost" which includes discussions of both allowable and unallowable <br />costs. <br /> <br />We encourage you to visit htto:/lwww.whitehouse.gov/omb/circulars/ and print a copy of <br />Circular A-87 or refer to it on-line as you continue through this guide. The Common <br />Rule has been incorporated into the Code of Federal Regulations(CFRs). We will be <br />citing specific sections and subparts that will become important to you as you make <br />decisions on how to fund your expenditures. If you do not have access to the internet, <br />you may contact the Department's Fiscal Administration Division at 701 328-1980 to <br />request a copy of the Circulars. <br /> <br />By becoming familiar with and using the Circulars you will significantly reduce the <br />possibility of expenditures being denied and/or that grant funds would need to be <br />returned to the Department. We also encourage you to contact your Program <br />Administrator or the Contract Monitoring Division at (701) 328-4052 for assistance with <br />questions you may have relating to the use of grant funds. <br /> <br />After you have read this document, we require that you sign and return the enclosed <br />certification. The certification form is attached as the last page of this document. <br />Please keep this guide for future reference and return the signed certification with your <br />contract. <br />