The proposed guidance would supersede and streamline requirements from eight OMB circulars (OMB Circulars A-21, A-87, A-110, and A-122; Circulars A-89, A-102, and A-133; the guidance in Circular A-50 on Single Audit Act follow-up; and pending further review, the Cost Principles for Hospitals at 45 CFR Part 74, Appendix E), combining the eight circulars into one document.
The official notice officially appears in the February 1 Federal Register. On January 31, OMB provided the preliminary Federal Register Notice, the 244-page full text of the Proposed Guidance, and six additional crosswalks and comparisons between the current OMB circulars and the proposed guidance.
- Notice of Proposed Guidance in Federal Register (Summary and Description of Changes)
- Proposed OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards (FULL TEXT)
- Crosswalk from existing to proposed guidance
- Crosswalk from proposed guidance to predominant source in existing guidance
- Administrative Requirements Text Comparison
- Cost Principles Text Comparison
- Audit Requirements Text Comparison
- Definitions Text Comparison
Comments on the proposed changes are due by May 2 on regulations.gov, under docket OMB-2013-0001.