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The Super Circular or Omni Circular, officially called the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (2 C.F.R. Part 200) went into effect on December 26, 2014, to increase the accessibility and impact of federal program funds by decreasing time spent complying with burdensome administrative requirements and better protect against waste, fraud and abuse.

It applies to and sets standard financial and administrative requirements for all federal assistance. It does not make programmatic changes to federal assistance programs – only administrative changes.

All non-federal entities must comply with the Super Circular in order to receive federal assistance.

The Super Circular consolidated the following eight U.S. Office of Management and Budget (OMB) grants management, cost principles and audit-related circulars into one streamlined set of guidance on the administrative requirements for all federal assistance.

• Grants Management:
  • A-89, Federal Domestic Assistance Program Information
  • A-120, Grant Awards and Cooperative Agreements with State and Local Governments (44 C.F.R. Part 13)
  • A-11-, Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations (2 C.F.R. Part 215)
• Cost Principles:
  • A-21, Cost Principles for Educational Institutions (2 C.F.R. Part 220)
  • A-87, Cost Principles for State, Local, and Indian Tribal Governments (2 C.F.R. Part 225)
  • A-122, Cost Principles for Non-Profit Organizations (2 C.F.R. Part 230)
• Audit:
  • A-133, Audits of States, Local Governments and Non-Profit Organizations
  • Sections of A-50 related to audits performed under Subpart F – Audit Requirements