[Code of Federal Regulations]
[Title 2, Volume 1]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 2CFR220.40]

[Page 69]
 
                     TITLE 2--GRANTS AND AGREEMENTS
 
   CHAPTER II--OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE
 
PART 220_COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS (OMB CIRCULAR 
 
Sec.  220.40  Relationship to previous issuance.

    (a) The guidance in this part previously was issued as OMB Circular 
A-21. Designations of the attachment to the Circular and the appendices 
to that attachment have changed, as shown in the following table:

------------------------------------------------------------------------
 The portion of OMB Circular A-21 that   Is designated in this part as .
        was designated as . . .                        . .
------------------------------------------------------------------------
(1) The Attachment to the circular,      Appendix A to Part 220--
 entitled ``Principles For Determining    Principles For Determining
 Costs Applicable to Grants, Contracts,   Costs Applicable to Grants,
 and Other Agreements with Educational    Contracts, and Other
 Institutions,''.                         Agreements with Educational
                                          Institutions.
(2) Exhibit A in the attachment to the   Exhibit A, List of Colleges and
 circular, entitled ``List of Colleges    Universities Subject to
 and Universities Subject to Section      Section J.12.h of Circular A-
 J.12.h of Circular A-21,''.              21, to Appendix A.
(3) Exhibit B in the attachment to the   Exhibit B, Listing of
 circular, entitled ``Listing of          Institutions that are eligible
 Institutions that are eligible for the   for the utility cost
 utility cost adjustment,''.              adjustment, to Appendix A.
(4) Exhibit C in the attachment to the   Exhibit C, Examples of ``major
 circular, entitled ``Examples of         project'' where direct
 `major project' where direct charging    charging of administrative or
 of administrative or clerical staff      clerical staff salaries may be
 salaries may be appropriate,''.          appropriate, to Appendix A.
(5) Appendix A to the attachment to the  Attachment A, CASB's Cost
 circular, entitled ``CASB's Cost         Accounting Standards (CAS), to
 Accounting Standards (CAS),''.           Appendix A.
(6) Appendix B to the attachment to the  Attachment B, CASB's Disclosure
 circular, entitled ``CASB's Disclosure   Statement (DS-2), to Appendix
 Statement (DS-2),''.                     A.
(7) Appendix C to the attachment to the  Attachment C, Documentation
 circular, entitled ``Documentation       Requirements for Facilities
 Requirements for Facilities and          and Administrative (F&A) Rate
 Administrative (F&A) Rate Proposals,''.  Proposals, to Appendix A.
------------------------------------------------------------------------

    (b) Historically, OMB Circular A-21 superseded Federal Management 
Circular 73-8, dated December 19, 1973. FMC 73-8 was revised and 
reissued under its original designation of OMB Circular No. A-21. The 
provisions of A-21 were effective October 1, 1979, except for subsequent 
amendments incorporated herein for which the effective dates were 
specified in these revisions (47 FR 33658, 51 FR 20908, 51 FR 43487, 56 
FR 50224, 58 FR 39996, 61 FR 20880, 63 FR 29786, 63 FR 57332, 65 FR 
48566 and 69 FR 25970).