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.

Additional Information & Resources

Agency Updates

NSF Proposal and Award Policies and Procedures Guide

Clarifications

COFAR’s FAQs on Uniform Guidance 09/9/2015

Additional Resources