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OMB has promulgated the release of 2 CFR part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which will be added as 38 CFR part 49.  This final guidance supersedes and streamlines requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in OMB guidance's); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up.  The final guidance consolidates the guidance previously contained in the aforementioned citations into a streamlined format that aims to improve both clarity and accessibility.  The release of 2 CFR part 200 was published at 78 FR 78608 (December 26, 2013).

Overall Description of Deadline: The VA must implement OMB Uniform Guidance codified at 2 CFR part 200 in an Interim Final Regulation due to OMB June 26, 2014, which must be codified by December 26, 2014.