900 - Introduction

(Editor’s note: This tab complies with the 2024 revisions to the uniform guidance — applicable for awards issued on or after Oct. 1, 2024, for subparts A-E. The subpart F requirements in the 2024 revisions will apply to single audits and program-specific audits with auditee fiscal years beginning Oct. 1, 2024.) Following the issuance of the Office of Management and Budget’s (OMB) uniform guidance in December 2013, all 28 grantmaking federal agencies and offices in December 2014 revised their agency regulations and adopted the uniform guidance, either “as is” or with approved exemptions from OMB (see ¶214). While subpart B of the uniform guidance provides broad governmentwide… Read More