The Catholic University of America

Summary of Federal Laws

OMB Supercircular-2 CFR Part 200

Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

  2 CFR §§ 200.317-326 (procurement rules)

2 CFR §§ 200.330-332 (subrecipient and monitoring rules)

Effective Dec. 17, 2014, OMB circulars A-133, A-21, and A-110 have been combined into one document, the Supercircular, located at 2 CFR 200. This new document applies to all grants (and cooperative agreements and loan agreements) issued on or after Dec. 26th, 2014. Existing federal awards will continue to be governed by the terms and conditions that were made at the time the Awards had been administered unless there was an incremental funding action after 12-26-14. The changes apply to sub-awards as well.

Section 200.430 sets forth the Uniform Guidance’s rules regarding the allowability of
compensation costs to federal grants and cooperative agreements.

NCURA has issued guidance on the new SuperCircular titled How to Implement OMB's Uniform Guidance.

Dec. 26, 2013 Final Guidance on Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards was published by OMB in the Federal Register. The final guidance, referred to as the Super-circular or the Omni-Circular contains a number of change of interest to those responsible for federally sponsored projects.  This guidance streamlines requirements from 8 separate OMB circulars, and supercedes those circulars. This includes guidance on administrative rules, cost principles, and audit requirements. The new guidance becomes effective upon each federal agency's implementation of the regulations. 


80 Fed. Reg. 67261, Nov. 2, 2015, Department of Education Final Regulations adopting OMB guidance in Title II of the CFR as final regulations of the Department. The regulations are effective Dec. 2, 2015.





2018 Compliance Supplement 

COGR (Council on Government Relations)

FAQ updated July 2017

OMB Uniform Guidance for Federal Awards at good reference charts comparing old and new rules








updated 4-23-19