The Uniform Guidance (2 CFR Part 200)

The Uniform Guidance is the body of federal rules at 2 CFR part 200 that governs federal awards to non-federal entities. Its subpart F contains the audit requirements, including the single audit. It replaced OMB Circular A-133 for fiscal years beginning on or after December 26, 2014.

Last verified: 2026-09-20 · Sources are linked on every fact below.

What is the Uniform Guidance?

The Uniform Guidance is the set of federal rules at 2 CFR part 200 covering administrative requirements, cost principles and audit requirements for federal awards. Subpart F is the part that sets the single audit requirements.

Source: 2 CFR part 200 · 2 CFR part 200, subpart F · Last verified: 2026-09-20

What replaced OMB Circular A-133?

The Uniform Guidance replaced OMB Circular A-133. Its audit requirements in 2 CFR part 200, subpart F apply to fiscal years beginning on or after December 26, 2014.

Source: 2 CFR part 200, subpart F · Last verified: 2026-09-20

What is in 2 CFR 200 Subpart F?

Subpart F runs from 2 CFR 200.500 to 200.521. Each section below is part of the same subpart; the link opens the current text.

Sections of 2 CFR part 200, subpart F
Section	Heading
2 CFR 200.500	Purpose
2 CFR 200.501	Audit requirements
2 CFR 200.502	Basis for determining Federal awards expended
2 CFR 200.503	Relation to other audit requirements
2 CFR 200.504	Frequency of audits
2 CFR 200.505	Sanctions
2 CFR 200.506	Audit costs
2 CFR 200.507	Program-specific audits
2 CFR 200.508	Auditee responsibilities
2 CFR 200.509	Auditor selection
2 CFR 200.510	Financial statements
2 CFR 200.511	Audit findings follow-up
2 CFR 200.512	Report submission
2 CFR 200.513	Responsibilities
2 CFR 200.514	Scope of audit
2 CFR 200.515	Audit reporting
2 CFR 200.516	Audit findings
2 CFR 200.517	Audit documentation
2 CFR 200.518	Major program determination
2 CFR 200.519	Criteria for Federal program risk
2 CFR 200.520	Criteria for a low-risk auditee
2 CFR 200.521	Management decision

Source: 2 CFR part 200, subpart F · Last verified: 2026-09-20

Is A-133 still used?

The phrase "A-133 audit" is still used in conversation and in older documents, but the requirement now lives in the Uniform Guidance. An audit of a fiscal year beginning on or after December 26, 2014 is performed under 2 CFR part 200, subpart F, and the report package is filed with the Federal Audit Clearinghouse in that form.

Source: 2 CFR part 200, subpart F · FAC Uniform Guidance resources · Last verified: 2026-09-20

Where the audit rules sit inside the Uniform Guidance

Subpart F is the audit part: the threshold (2 CFR 200.501), how awards expended are measured (2 CFR 200.502), the schedule management prepares (2 CFR 200.510), how major programs are selected (2 CFR 200.518) and when the package is due (2 CFR 200.512).

Section links go to the current text on eCFR. Source: 2 CFR 200.501 · 2 CFR 200.518 · Data as of 2026-09-20

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