For Information on SPA Education programs and offerings, please look for a topic below. PDF links must be opened with the Adobe Acrobat Reader. Post-award Education Program Current Offerings Program Overview and Course Descriptions Printable Tri-fold Brochure Course Materials SPA 101 OMB Circulars and Beyond Understanding F & A Costing and Cost Transfers Cost Sharing & Effort Issues Clinical Trials I & II (pre- and post-award) Closeouts Effort Reporting A133 Audit Workshops and Video Conferences RDA Education Resources One-page Reference Sheets OMB Circular A-21 Basics Unallowable Cost Basics OMB Circular A-110 Basics Video Library Materials from Previous Events Oracle Training OGA Other Oracle Training