OMB Uniform Guidance
On December 26, 2013, the Office of Management and Budget (OMB) issued the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (2 CFR Chapter I, Chapter II, Part 200, et al.) The Uniform Guidance consolidates, streamlines and supersedes eight existing OMB Circulars, including Circulars A-21, A-110 and A-133. The Uniform Guidance became effective December 26, 2014. New and incrementally funded awards issued on or after the effective date will be subject to this guidance.
Agency Implementation
National Institutes of Health
National Science Foundation
Office of Management and Budget (OMB) Resources
- OMB Policy Statements
- OMB FAQ – Uniform Guidance
- OMB – Crosswalk to Final Guidance
- OMB – Crosswalk – Audit Requirements
- OMB – Cost Principles Comparison Chart
- OMB – Administrative Requirements Comparison
Council on Governmental Relations (COGR)
Department of Justice
National Council of University Administrators
FAQ – Uniform Guidance
The following are frequently asked questions presented by the COFAR on OMB’s Uniform Guidance at 2 CFR 200. Please note that in case of any discrepancy, the actual guidance at 2 CFR 200 governs. If there is a question pertaining to the application of the guidance to a particular Federal award, that question should be addressed to the Federal awarding agency or pass-through entity in the case of a subrecipient. This document is intended to provide additional context and background for the guidance as Federal and non-Federal entities seek to understand the policy changes and will be referenced as an addition to the Uniform Guidance at 2 CFR 200 in the 2015 issuance of Appendix XI to Part 200 – Compliance Supplement