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Office of Management and Budget Uniform Guidance Audit Requirements

Last Published: 12/02/2016

The purpose of this memorandum is to implement the revised threshold for conducting audits, as established in the Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance) at 2 CFR part 200, Subpart F Audit Requirements, and Appendix XI, Compliance Supplement.

Document #: 
FD-037