In late 2013, the U.S. Office of Management and Budget (OMB) consolidated eight of its financial circulars into a single document, coined the Super Circular. The standards within took effect December 26, 2014 for federal grants monies awarded on or after that date, and audit provisions are effective for fiscal years beginning on or after December 26, 2014.

The goals of the Super Circular, which resulted in part from President Obama's 2011 Presidential Memorandum on administrative flexibility, are to:

  • Streamline guidance for federal awards to ease the administrative burden and costs
  • Strengthen oversight over federal funds to reduce the risks of waste, fraud and abuse
  • Focus grant policies on areas that emphasize the achievement of better grant outcomes at a lower cost

Washington's Employment Security Department (ESD) has gathered additional training resources here to help with the transition.

Frequently Asked Questions (FAQs)

Recorded Webinars (COFAR)

On January 27, 2014 the US Council on Financial Assistance Reform (COFAR) held a training webcast to over 5,000 registered viewers, providing a comprehensive overview of the Uniform Guidance udpates through a panel of presenters. Slides were also made publically available.

Training Intro

Administrative Requirements
Webcast  |  Slide deck (PPT)

Cost Principles
Webcast  |  Slide deck (PPT)

Audit Requirements
Webcast  |  Slide deck (PPT)

Reference Materials

Text Comparisons


Blog Posts About the Super Circular

Meet the Super Circular - Changes to Procurement Policies
(Funding Attractions blog by Thompson Information Services, posted 2/21/14)

Grantee Certifications Could Create a High Level of Anxiety
(Management Concepts Perspectives blog, posted 2/25/14)

Impacted OMB Circulars

  • Circular A-21, Cost Principles for Educational Institutions
  • Circular A-50, Audit Follow up
  • Circular A-87, Cost Principles for State, Local and Indian Tribal Governments
  • Circular A-89, Federal Direct Program Assistance Information
  • Circular A-102, Grants and Cooperative Agreements with State and Local Governments
  • Circular A-110, Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
  • Circular A-122, Cost Principles for Non-Profit Organizations
  • Circular A-133, Audits of States, Local Governments and Non-Profit Organizations

Contact Information

Sophal Espiritu
Funds Manager, Finance and Administrative Services Division
(360) 902-9251 

For other policy-related inquiries:
Employment System Policy & Integrity
(360) 902-9254