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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: 2026-09-16 · 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: 2026-09-16

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: 2026-09-16

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

Source: 2 CFR part 200, subpart F · Last verified: 2026-09-16

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: 2026-09-16

Related pages

The single audit threshold · Single audit glossary · When does a nonprofit need an audit? · Look up a filed single audit