regulations to im <br />reimbursement contracts, grants, and other agreements with governmental units shall issue <br />reimnt contracts, grants, and other agreements with governmntal units shall issue <br />reimbursem <br />ee <br />nt contracts, grants, and other agreements with governm <br />regulations to implement the provisions of this Circular and its Attachments. <br />regulations to implement the provisions of this Circular and its Attachm <br />regulations to im <br />nts. <br />e <br />8.OMB Responsibilities. The Office of Management and Budget (OMB) will review agency <br />regulations and implementation of this Circular, and will provide policy interpretations and <br />assistance to insure effective and efficient implementation. Any exceptions will be subject to <br />approval by OMB. Exceptions will only be made in particular cases where adequate justification <br />is presented. <br />9.Information Contact. Further information concerning this Circular may be obtained by <br />contacting the Office of Federal Financial Management, Financial Standards and Reporting <br />Branch, Office of Management and Budget, Washington, DC 20503, telephone 202-395-3993. <br />10.Policy Review Date. OMB Circular A-87 will have a policy review three years from the date <br />of issuance. <br />11.Effective Date. This Circular is effective as follows: <br />-Except as otherwise provided herein, these rules are effective June 9, 2004. <br />OMB CIRCULAR NO. A-87 <br />COST PRINCIPLES FOR STATE, LOCAL AND INDIAN TRIBAL GOVERNMENTS <br />TABLE OF CONTENTS <br />Attachment A - General Principles for Determining Allowable Costs <br />Attachment B - Selected Items of Cost <br />Attachment C - State/Local-Wide Central Service Cost Allocation Plans <br />Attachment D - Public Assistance Cost Allocation Plans <br />Attachment E - State and Local Indirect Cost Rate Proposals <br />ATTACHMENT A <br />Circular No. A-87 <br />GENERAL PRINCIPLES FOR DETERMININGALLOWABLE COSTS <br />TABLE OF CONTENTS <br />A. Purpose and Scope <br />2 <br /> <br />