Audit and Financial Management
- Title I Fiscal Guidance (2/2008) (Word)
- ED Memo on Liquidating Funds (6/5/2007) (Word)
- Department of Health and Human Services "Implementation Guide for OMB Circular A-87" (ASMB C-10) (PDF)
- OMB Circular A-87, "Cost Principles for State, Local, and Indian Tribal Governments." (PDF)
- ED/OMB Concurrence Statement – Treatment of Indirect Cost Rates Associated with Subrecipients (PDF)
- Sample "Blanket" Semi-Annual Time Certification Form. (PDF)
- U.S. Department of Education “Green Book,” Cost Allocation Guide for State and Local Government Agencies. (PDF)
- OMB Circular A-133, March 2009 Compliance Supplement. (link)
- Montana Compact on Time Distribution (Word)*
- Appeal of California (Word)
- “The Lapsed Funds Debacle” (article explaining the concept of linkage, p. 4) (PDF)
* Working draft only. No official ED endorsement is to be inferred.