The U.S. Office of Management and Budget (OMB) is consolidating eight of its existing circulars into one document. This document, titled 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, commonly referred to as the Super Circular. The Super Circular was published in the Federal Register on December 26, 2013, and is set to take effect later in 2014.

This webpage pulls together a number of reference materials and tools for you to use in learning more about the Super Circular and how it will impact your agency and the federal grants you receive and administer. We’ll update this page as more information is made available.

The Document

The Super Circular is a substantial document, and currently is available only online at the e-CFR (electronic Code of Federal Regulations) website.

What it Replaces

The Super Circular will combine eight previously separate sets of OMB guidance:

  • Circular A-133, Audits of States, Local Governments and Non-Profit Organizations
  • Circular A-21, Cost Principles for Educational Institutions
  • Circular A-87, Cost Principles for State, Local and Indian Tribal Governments
  • Circular A-102, Grants and Cooperative Agreements with State and Local Governments
  • Circular A-110, Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
  • Circular A-122, Cost Principles for Non-Profit Organizations
  • Circular A-50, Audit Follow up
  • Circular A-89, Federal Direct Program Assistance Information

Goal of the Super Circular

With this document, OMB’s goal is to:

  • Streamline guidance for federal awards to ease administrative burden.
  • Strengthen oversight over federal funds to reduce risks of waste, fraud and abuse.
  • Focus grant policies on areas that emphasize the achievement of better grant outcomes at a lower cost.

Effective Dates

The standards that affect the administration of grants and cooperative agreements issued by federal agencies will be effective for awards or increments of awards issued on or after December 26, 2014. The audit provisions are effective for fiscal years beginning on or after December 26, 2014.

Frequently Asked Questions (FAQs)

COFAR has published a list of FAQs addressing issues surrounding the Super Circular. The current list of FAQ’s can be found at on the COFAR website.

Reference Materials

OMB Circulars


  • Financial Monitoring and Accountability

An equal opportunity employer/program.  Auxiliary aids and services are available upon request to individuals with disabilities.
All voice telephone numbers on this website may be reached by persons using TTY/TDD equipment via the Florida Relay Service at 711.
You have selected a link to a website that is outside of the domain. Control of the content of this website belongs to the website's owner and not to the Department of Economic Opportunity.