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BALTIMORE CITY PUBLIC SCHOOLS (CITY SCHOOLS) 506 DEPARTMENT: DEPARTMENT OF GRANTS ADMINISTRATION FINANCE SUBJECT: OMB CIRCULAR A87 COMPLIANCE FY 2011 (SECOND CERTIFICATION) I. PURPOSE: II. CITY SCHOOLS
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OMB Circular A-87 provides principles and standards for determining costs for federal awards carried out by state, local, and Indian tribal governments.
State, local, and Indian tribal governments receiving federal awards must file supporting guidance OMB A-87.
Supporting guidance OMB A-87 should be filled out by following the principles and standards outlined in OMB Circular A-87.
The purpose of supporting guidance OMB A-87 is to ensure that costs incurred by state, local, and tribal governments for federal awards are allowable and properly allocated.
Information such as direct costs, indirect costs, and the allocation methods used must be reported on supporting guidance OMB A-87.
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