Terms and Conditions

OFFICE OF MANAGEMENT AND BUDGET (OMB) CIRCULARS:

A-21, "Cost Principles for Educational Institutions" (5/10/04)
http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html

A-110, "Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations" (11/19/93, amended 9/30/99)
http://www.whitehouse.gov/omb/circulars/a110/a110.html

A-133, "Audits of States, Local Governments, and Non-Profit Organizations" (6/24/97, includes revisions published in Federal Register 06/27/2003)
http://www.whitehouse.gov/omb/circulars/a133/a133.html

A-87, "Cost Principles for State, Local and Indian Tribal Governments" (5/10/04)
http://www.whitehouse.gov/OMB/circulars/a087/toc.html

A-102, "Grants and Cooperative Agreements with State and Local Governments" (10/7/94, amended 8/29/97)
http://www.whitehouse.gov/omb/circulars/a102/a102.html

A-122, "Cost Principles for Non-Profit Organizations" (5/10/04)
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html

The FAR was established to codify uniform policies for acquisition of supplies and services by executive agencies. It is issued and maintained jointly, pursuant to the OFPP Reauthorization Act, under the statutory authorities granted to the Secretary of Defense, Administrator of General Services and the Administrator, National Aeronautics and Space Administration. Statutory authorities to issue and revise the FAR have been delegated to the Procurement Executives in DOD, GSA and NASA.

GSA FAR Secretariat Publishes the FAR on behalf of all three FAR issuing agencies. The GSA Federal Acquisition Policy Division maintains the FAR Secretariat to act as the publication and administrative support arm of the FAR.

The official FAR appears in the Code of Federal Regulations at 48 CFR Chapter 1.  See FAR Part 31 - Cost Principles www.gsa.gov/far for (a) the pricing of contracts, subcontracts, and modifications to contracts and subcontracts whenever cost analysis is performed (see 15.404-1(c)); and (b) the determination, negotiation, or allowance of costs when required by a contract clause.

The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the Federal Government. The CFR is available online and in a paper edition through the Government Publications Office (GPO) Superintendent of Documents Sales service.

The CFR is divided into 50 titles which represent broad areas subject to Federal regulation. Each title is divided into chapters which usually bear the name of the issuing agency (See list of commonly-referenced agencies and the relevant CFR chapters below). Each chapter is further subdivided into parts covering specific regulatory areas. Large parts may be subdivided into subparts. All parts are organized in sections, and most citations to the CFR will be provided at the section level.