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Colleges and Universities Expending Federal Funds Are Required to Comply

Question 43

Multiple Choice

Colleges and universities expending federal funds are required to comply with which of the following Office of Management and Budget (OMB) circulars?


A) Circular A-133,"Audits of States,Local Governments and Nonprofit Organizations," if expenditures for the year were $500,000 or more.
B) Circular A-21,"Cost Principles for Educational Institutions," to determine if allowable costs are charged to federal grants.
C) Circular A-110,"Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education,Hospitals,and Other Non-Profit Organizations" to help administrators determine how expenditures related to federal grants are to be made.
D) All of the above.

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