Effort Reporting Under the Long-Awaited OMB 'Super Circular'

On 26 December 2013, the Office of Management and Budget (OMB) published the "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" (78 Fed. Reg. 78,590). The article "Effort Reporting Under the Long-Awaited OMB 'Super Circular'" addresses some of the primary changes to the rules governing the documentation of compensation costs charged to federal grants.

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