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North Carolina Division of Aging and Adult Services


OMB Circulars

Grants and programs administered under the Older Americans Act through the North Carolina Division of Aging and Adult Services adhere to specific federal registers and circulars. The following list of references are provided for your information and address areas such as:

  • Allowable costs;
  • Generally accepted accounting principles for non-profits;
  • Auditing requirements for subrecipients of grant funds;
  • Monitoring responsibilities of pass-through agencies;
If you have specific questions please contact Joseph Breen

Cost Principles/ Audit requirements

  1. A87 - Cost Principles for State, Local, and Indian Tribal Governments

  2. A110 - Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations

  3. A122 - Cost principles for Non Profit Organizations

  4. A133 - Audits of States, Local Governments, and Non-Profit Organizations



Last updated November 3, 2014




Related Link:

Division of Aging and Adult Services
Monitoring Web Site