Frequently referred to OMB Circulars pertinent to Educational Institutions include :
http://www.whitehouse.gov/omb/circulars/
Facilities and Administrative (F&A) IDC Rate Agreement with DHHS our cognizant agency
UT Austin Negotiated Facilities and Administrative (Indirect) Cost Rate History
Budget Transfers – VTC – F&A adjustment
The Handbook of Business Procedures (HBP) provides guidance on topics such as travel, costing, new account requests, and contracts and grants accounting (Part 17).
HBP Table of Contents