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

Federal Uniform Guidance, 2 CFR 200

On December 26, 2013, the Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards in the Federal Register. This "Uniform Guidance" replaces the administrative, accounting, audit rules and principles currently promulgated in the OMB Circulars, including A-21, A-110, and A-133.

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