Federal Resources

General Services Administration Per Diem Rates

The General Services Administration (GSA) establishes the maximum CONUS (Continental United States) Per Diem rates for federal travel customers.  These rates are used for KSU travel reimbursements for out-of-state travel.

Federal Acquisition Regulation

The Federal Acquisition Regulation is the principal set of rules in the Federal Acquisition Regulation System. This system consists of sets of regulations issued by agencies of the federal government of the United States to govern the process through which the government purchases goods and services.

Federal Accounting Standards Advisory Board

The Federal Accounting Standards Advisory Board (FASAB) is a United States advisory committee whose mission is to develop generally accepted accounting principles (GAAP) for federal financial reporting entities.

Office of Management and Budget (OMB) Circulars

The Office of Management and Budget (OMB) is a Cabinet-level office within the Executive Office of the President of the United States.  This office produces written statements (circulars) of government policy to provide information, guidance, rules, and/or background information on legislative or procedural matters.

  • OMB Circular A-21, Cost Principles for Educational Institutions
  • OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments
  • OMB Circular A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
  • OMB Circular A-122, Cost Principles for Non-Profit Organizations
  • OMB Circular A-123, Management's Responsibility for Internal Control
  • OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations
  • OMB Circular A-50, Audit Follow-Up
  • OMB Circular A-102, Grants and Contracts with State and Local Governments
  • OMB Circular A-127, Financial Management Systems

Title 48, Federal Acquisition Regulations System, Chapter 99, Cost Accounting Standards Board, Subchapter B, Part 9905, Cost Accounting Standards for Educational Institutions

The purpose of this Cost Accounting Standard is to ensure that each educational institution’s practices used in estimating costs for a proposal are consistent with cost accounting practices used by the institution in accumulating and reporting costs.