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.
For further explanation of allowable and unallowable costs, see:
- Proper Coding of Allowable and Unallowable University Expenditures (i.e. OMB Circular A-21) - http://fingate.stanford.edu/staff/fundsmgmt/res_jobaid/coding_allowable_exp.html
- Unallowable Cost and Unallowable Activities & Objects sections of ORA-1101: Cost Policy & Chart of Accounts web-based training.
