A-21 Guidelines
Federal Office of Management and Budget (OMB) Circular A-21 contains the cost principles that provide the general accounting "rules" for colleges and universities. Individuals working at Stanford who have been given the authority to authorize expenditure of University funds must be able to identify what costs are considered allowable. This site provides this information and a link to the test that needs to be completed in order to receive authority to approve financial transactions at Stanford.
What is OMB Circular A-21?
A-21 Terms and Concepts
Test Your Knowledge. Training examples to understand what is considered allowable, reasonable, and allocable.
