What is the OMB Circular A-87?
The A-87 contains cost principles for state, local and tribal governments. This Circular establishes principles and standards to provide a uniform approach to determining costs and to promote effective and efficient program delivery. The principles are for determining allowable costs such as public relations, meetings, compensation for personal services, fringe benefits, etc. The A-87 may be moved to 2CFR in the near future.
