Know your OMB Circular: Its been updated

  • January 1, 2014

The OMB Circular was about two years or so in the making, a culmination of collaborative efforts by state and local governments, tribes, research and higher education institutions, nonprofits, and the audit community.

The Office of Management and Budget’s “Super Circular,” whose guidance was released on, December 26, through the Federal Register, consolidates eight OMB circulars into one to reform how we steward federal funding.

The “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” guidance streamlines requirements from the following OMB circulars: A-21, A-110, and A-133, as well as A-50, A-87, A-89, A-102, and A-122. The Council on Financial Assistance Reform (COFAR) hosted a webcast on the Super Circular on December 20 to discuss the new guidance, giving a rundown of the history and some helpful specifics.

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