Federal Awarding Agency Regulatory Implementation of Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

This document was released on December 19, 2014 by the federal Office of Management and Budget. This joint interim final rule implements for all federal award-making agencies the final guidance of "The Super Circular" released in December 2013 on uniform administrative requirements, cost principles, and audit requirements.

The Super-Circular applies to Cost Principles Circulars A-21 for Education Institutions; A-87, for State & Local Governments; and A-122 for Non-Profit Organizations; the Circular A-89, Catalog of Federal Domestic Assistance; the Administrative Requirements Circulars A-102, for State and Local Governments; A-110 for Institutions of . . .