Sponsor

Federal 
OMB Circular A-21 (Cost Principles for Educational Institutions) Establishes principles for educational institutions to determine which costs are applicable to federal grants and other agreements.  In particular, A-21 provides guidance on selected items of costs (e.g., communication costs, compensation for personal services, and material and supply costs) and whether they can be charged directly to a project. 
OMB Circular A-110 (Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations) Establishes consistent standards for institutions of higher education, hospitals, and other non-profit organizations to administer grants and other agreements.  In particular, A-110 provides guidance on changes to a project (e.g., no-cost extensions, carry-forward of unobligated funds, and re-budgeting) and when prior approval is required.
OMB Circular A-133 (Audits of States, Local Governments, and Non-Profit Organizations) Establishes consistent standards for auditing states, local governments, and non-profit organizations expending federal funds.  In particular, A-133 provides guidance on whether payment of federal funds constitutes a federal award (i.e., to a recipient with federal program compliance requirements) or a payment for goods and services (i.e., to a vendor without federal program compliance requirements).
Sponsor 
NIH Grants Policy Statement The National Institutes of Health Grants Policy Statement is intended to make available to NIH grantees, in a single document, the policy requirements that serve as the terms and conditions of NIH grant awards.
HHS Grants Policy Statement The Department of Health and Human Services Grants Policy Statement is intended to make available, in a single document, the general terms and conditions of HHS discretionary grant and cooperative agreement awards.
NSF Award and Administration Guide The Award and Administration Guide sets forth National Science Foundation policies regarding the award and administration of grants and cooperative agreements.