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OMB Circular A-21 : ウィキペディア英語版
OMB Circular A-21
OMB Circular A-21 is a Government circular that sets forth the rules governing the eligibility and calculation of costs in support of sponsored research, development, training and other works produced in agreement with the United States Federal Government, but does not attempt to identify or dictate agency or institutional participation in those works. The last revision is dated May 10, 2004.
This circular is divided into ten sections:
==Purpose and Scope==
This section outlines the principles and policies that must be followed regarding the accounting principles, arrangements, and exemptions for any training or work produced under the contract as agreed upon by the Federal Government.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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