Sponsored Programs

OMB Uniform Administrative Requirements
Cost Principles and Audit Requirements for Federal Awards


New OMB Uniform Guidance
The Office of Management and Budget’s "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" was released in the Federal Register on December 26, 2013 (2 CFR Chapter I, Chapter II, Part 200, et al.) Per the OMB webpage, this guidance “will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up.”The effective date is December 26th, 2014 for all federal awards or funding increments provided on or after this date and FY2016 for audit. Existing federal awards received prior to December 26, 2014 will continue to be governed by the terms and conditions under which they were awarded.


Final Guidance
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards


The Uniform Guidance is broken down into Subparts. It also contains a preamble that provides the purpose and background as to how certain guidelines were ultimately determined.


Preamble - Major Policy Reforms
Subpart A - Acronyms and Definitions
Subpart B - General Provisions
Subpart C - Pre Award Requirements
Subpart D - Post Award Requirements
Subpart E - Cost Principles
Subpart F - Audit Requirements
Appendices - Some of the rules were not incorporated into the consolidated set of guidance, but rather remained applicable only to a specific type of entity. These rules are incorporated into the appendices. Appendix III is applicable to Institutions of Higher Education.


The following links provide additional information and resources:


Agency Updates
NSF Proposal and Award Policies and Procedures Guide


Clarifications
COFAR's FAQs on Uniform Guidance 02/12/2014
COFAR's FAQs on Uniform Guidance 08/29/2014


Additional Resources
COFAR Website
COGR Guide to OMB Uniform Guidance (April 17, 2014)
FDP/COGR White Paper on the Uniform Guidance
NCURA Uniform Guidance Presentation: Changes and Strategies for Implementation
Gil Tran's Presentation at NCURA AM56
Uniform Guidance Crosswalk