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OMB Super Circular Resources

(You will need Adobe Acrobat Reader to view the PDF files below. You can download this free software directly from Adobe.)

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:

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


Frequently Asked Questions (FAQs)

US Council on Financial Assistance Reform (COFAR) FAQs (PDF)
Employment Security Department's FAQs (coming soon!)


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


Contact Information

Darrell Stoa
Funds Manager, Finance and Administrative Services Division
(360) 902-9251

For other policy-related inquiries:
Employment System Policy & Integrity
(360) 902-9751

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