 The Uniform Administrative Requirements , Cost Principles and Audit Requirements for Federal Awards was issued by the Office of Management and Budget on December 26 , 2013 . This final guidance superseded and streamlined the requirements from OMB Circulars A @-@ 21 , A @-@ 87 , A @-@ 110 , and A @-@ 122 ( which have been placed in OMB guidance ) ; Circulars A @-@ 89 , A @-@ 102 , and A @-@ 133 ; and the guidance in Circular A @-@ 50 on Single Audit Act follow @-@ up . 
