 OMB Circular A 87 , “ Cost Principles for State , Local , and Indian Tribal Governments ” ( 2 CFR part 225 ) – This circular includes the 50 States of the United States and the District of Columbia ( Washington , D.C. ) , any agency or instrumentality of these governments — and any county , parish , municipality , city , town , State @-@ designated Indian tribal government , school district , United States territories and possessions , and any agency or instrumentality of these governments . 
