The following circulars and their implementing regulations apply to educational institutions:
OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations - 45 CFR Part 2543 or 2 CFR Part 215
OMB Circular A-21, Cost Principles for Educational Institutions - 2 CFR Part 220
OMB Circular A-133, Audits of States, Local Governments and Nonprofit Organizations