2. Applicable Regulations, OMB Circulars, and Certifications

Office of Management and Budget (OMB) Circulars

On behalf of the executive branch of the Federal government, OMB leads the development of government-wide policy to assure that grants are managed properly and that Federal dollars are spent in accordance with applicable laws and regulations. The outcome of this process is the issuance by OMB of instructions or information to Federal grant-making agencies.  These issuances are referred to as OMB Circulars. Although a number of OMB Circulars have addressed grants management issues, each Federal grant award recipient is covered by only three Circulars, depending on the type of entity. Tribal governments follow these circulars:

• A-87 for cost principles;
• A-102 for administrative requirements (also referred to as the "Common Rule"); and
• A-133 for audit requirements.

The administrative requirements for Indian Tribes are codified at 45 CFR Part 92.

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