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David C. Ashenfarb, CPA
The U.S. Office of Management and Budget (OMB) published new uniform rules and regulations in the Federal Register on December 26, 2013 (“Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,” Rule 2013-30465). They combine what formerly existed in eight separate circulars into one comprehensive document (sometimes referred to as the “Super Circular”). Its goal is to streamline federal guidance on administrative requirements, cost principles, and audit requirements for federal awards. This new guidance is effective December 26, 2014, and will apply to audits of fiscal years beginning on or after that date. (For practical purposes, this means audits of the December 31, 2015, fiscal year and beyond).
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