Angela, the applicable cost principles are different for other kinds of
organizations.  There is a handy summary in EDGAR (U.S. Dept. of Education
regulations).  This table is part of section 74.27:

Sec. 74.27  Allowable costs.

 (a) For each kind of recipient, there is a set of cost principles
for determining allowable costs. Allowability of costs are determined in
accordance with the cost principles applicable to the entity incurring
the costs, as specified in the following chart.
 Note: OMB circulars are available from the Office of Management and
Budget, Publication Office, Room 2200, New Executive Office Building,
Washington, DC 20503 (202) 395-7332.)

------------------------------------------------------------------------
 For the cost of a--                Use the principles in--
------------------------------------------------------------------------
Private nonprofit organization      OMB Circular A-122.
 other than (1) An institution of
 higher education; (2) a hospital;
 or (3) an organization named in
 OMB Circular A-122 as not subject
 to that circular.
Educational institution...........  OMB Circular A-21.
Hospital..........................  Appendix E to 45 CFR part 74.
Commercial for-profit organization  48 CFR part 31 Contract Cost
 other than a hospital and an        Principles and Procedures or
 educational institution.            uniform cost accounting
 standards that comply with
 cost principlesacceptable to
 ED.
------------------------------------------------------------------------

 Angela Ford
 <xxxxxx@SFASU.EDU         To:      xxxxxx@HRINET.ORG
 >                        cc:
 Sent by:                 Subject: [RESADM-L] A21 Applicability to K-12
 Research
 Administration
 List
 <xxxxxx@hrinet
 .org>

 05/20/02 10:51
 AM
 Please respond
 to Research
 Administration
 Discussion List

Hello,

I'm passing along a question from a colleague:

OMB Circular A21 applies to colleges and universities. Does it also apply
to K-12 public schools, or school districts?

Thank you in advance for your help.
Angela Ford

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