Federal Audit Requirements

On December 26, 2013, the Office of Management and Budget released "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards", which supersedes and streamlines OMB Circulars A-21, A-87, A-102, A-110, A-122, and A-133. This guidance will be effective on December 26, 2014.

Contract Life Cycle as Applied to the Policy for Federal Awards

Federal Pre-Award Subpart C (2 CFR Part 200)Federal Pre-Award Subpart C (2 CFR Part 200)Federal Pre-Award Subpart C (2 CFR Part 200)Federal Pre-Award Subpart C (2 CFR Part 200)Federal Post-Award Subpart D (2 CFR Part 200)Federal Post-Award Subpart D (2 CFR Part 200)Federal Post-Award Subpart D (2 CFR Part 200)Federal Post-Award Subpart D (2 CFR Part 200)Federal Audit Requirements Subpart F (2 CFR Part 200)Federal Audit Requirements Subpart F (2 CFR Part 200)Graphic of the Federal Audit Part of the Contract Life Cycle Model

Select the segments of the Contract Life Cycle model to view the information that pertains to it from the Policy for Federal Awards, 2 CFR Part 200.

For some key federal definitions, refer to Federal Terminology and Definitions.

View the following links for additional information about federal audit standards and resources.

 

Last Revised: November 23, 2016