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OMB Circular A-81 states may be needed by government agencies, organizations, or individuals who are required to comply with the regulations and reporting requirements outlined in the circular.
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This could include grant recipients, federal contractors, non-profit organizations, or anyone who receives federal funds and is subject to federal reporting and accountability standards.

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OMB Circular A-81 states the principles and standards for obtaining consistency and uniformity among federal agencies in the administration of grants.
Federal agencies, state and local governments, universities, and nonprofit organizations that receive federal grants are required to comply with OMB Circular A-81.
OMB Circular A-81 provides guidance on how to calculate indirect cost rates, allocate indirect costs, and report on federal grants.
The purpose of OMB Circular A-81 is to ensure that federal agencies and grant recipients follow consistent and uniform practices when administering federal grants.
OMB Circular A-81 requires reporting on indirect costs, direct costs, basis of allocation, and other financial information related to federal grants.
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