Guidance - U.S. Office of Management and Budget (OMB) Circulars

Frequently referred to OMB Circulars pertinent to Educational Institutions include :

Indirect Cost (IDC) Rate

Facilities and Administrative (F&A) IDC Rate Agreement with DHHS our cognizant agency

UT Austin Negotiated Facilities and Administrative (Indirect) Cost Rate History

Budget Tools and Guidance

Budget Transfers – VTC –  F&A adjustment

Handbook of Business Procedures

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