The U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) as a "government-wide framework for grants management." Included in that framework are the federal regulations for the performance of single audits. The Uniform Guidance supersedes and streamlines requirements from eight different grant circulars into one set of guidance contained in Title 2 of the Code of Federal Regulations, as follows:
Subpart A contains acronyms and definitions used throughout