OMB Uniform Guidance

The Office of Management and Budget “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule” 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.”

Read the full Uniform Guidance.

The effective date is December 26th, 2014.

In This Section: 

• Agency Implementation
• Office of Management and Budget Resources
• Other Federal Resources 
• Council on Governmental Relations (COGR)
• Videos from NCURA

Agency Implementation

National Institutes of Health (NIH)

• NIH Interim Grant General Conditions (effective December 26, 2014)
• See also: FAQs on Uniform Guidance and NIH Interim Grant Conditions

National Science Foundation (NSF)

• NSF's Proposal & Award Policies and Procedures Guide (PAPPG) (effective December 26, 2014)
• See Also: PAPPG for proposals due and awards made before December 26, 2014
• NSF's Summary of Significant Changes and Clarifications to the PAPPG

Office of Management and Budget

• OMB Policy Statements: Uniform Grant Guidance
• Uniform Guidance Crosswalk from Existing Guidance to Final Guidance
• Uniform Guidance Crosswalk from Final Guidance to Existing Guidance
• Cost Principles Comparison Chart -- 2 CFR Part 225 (A-87), 2 CFR Part 220 (A-21), 2 CFR Part 230 (A-122), and Final Uniform Guidance
• Audit Requirements Comparison Chart -- OMB Circular A-133 and Proposed Uniform Guidance Subpart F
• Definitions Comparison Chart
• Administrative Requirements Comparison Chart

Other Federal Resources

• COFAR's FAQs on Uniform Guidance (UPDATED 11/26/2014

Council on Government Relations (COGR)

• Recent letters that COGR has sent to the COFAR applicable to the OMB Uniform Guidance:  
• Request to clarify the definition of MTDC and use of the term "subcontract" (September 26, 2014)
• Request to incorporate technical corrections into the final version of the Uniform Guidance (October 9, 2014)
• Request to change the trigger for DS-2 submission from $50 million of federal awards to $50 million of CAS-covered contracts (October 10, 2014)
• COGR's response to the NSF implementation in the NSF PAPPG (July 1, 2014)
• Proposed FAQs with answers to OMB (June 26, 2014)
• COGR/COFAR Review: OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (June 23, 2014)
• Procurement and Fringe Benefits implementation request to OMB (June 17, 2014)
• COGR/FDP White Paper on the Uniform Guidance (June 6, 2014)
• COGR Guide to the Uniform Guidance (April 24, 2014)
• COGR Implementation Plan for a Major Research University (April 24, 2014)
• COGR Preliminary Assessment - OMB Uniform Administrative Requirements (January 14, 2014)

Videos from NCURA

• The New Guidance: Considerations and Observations on Clerical and Administrative Costs
• Good News on Cost Sharing in the Guidance
• Closeouts: Considerations With the New Circular
• What will change between the current and new Circulars about Specialized Service Centers
• Unused Leave at the End of a Grant in the Uniform Guidance
• Depreciation in the Uniform Guidance
• The Uniform Guidance & The Cost Accounting Standards: What Has Changed
• Amendments to Disclosure Statements in the Uniform Guidance
• Losses on Awards in the Uniform Guidance
• Computing Devices in the Uniform Guidance
• Under the Uniform Guidance, Who is Required to Review the Salaries to Federal Awards after the Fact?
• New Information on Operation and Maintenance Expenses in the Uniform Guidance
• Information on Voluntary Committed Costing Sharing in the Uniform Guidance