 This final guidance superseded and streamlined the requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in OMB guidance); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up.In order for cost to be considered allowable, they must be supported by adequate documentation.Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed.