Circular No. A-21, 'Cost Principles for Educational Institutions' is an OMB (Office of Management and Budget) document that sets forth the government regulatory costing principles which must be followed by educational institutions conducting Government Sponsored Research. As of 12/26/2014 the Uniform Guidance replaced OMB Circular A-21 for all new awards and increments with effective dates on or after 12/26/2014.