[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: 2CFR225.45]

[Page 116]
 
                     TITLE 2--GRANTS AND AGREEMENTS
 
   CHAPTER II--OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE
 
PART 225_COST PRINCIPLES FOR STATE, LOCAL, AND INDIAN TRIBAL GOVERNMENTS (OMB 
 
Sec.  225.45  Relationship to previous issuance.

    (a) The guidance in this part previously was issued as OMB Circular 
A-87. Appendix A to this part contains the guidance that was in 
Attachment A (general principles) to the OMB circular; Appendix B 
contains the guidance that was in Attachment B (selected items of cost); 
Appendix C contains the information that was in Attachment C (state/
local-wide central service cost allocation plans); Appendix D contains 
the guidance that was in Attachment D (public assistance cost allocation 
plans); and Appendix E contains the guidance that was in Attachment E 
(state and local indirect cost rate proposals).
    (b) This part supersedes OMB Circular A-87, as amended May 10, 2004, 
which superseded Circular A-87, as amended and issued May 4, 1995.

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