On December 26, 2013, the Office of Management and Budget (OMB) issued the "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards". The Uniform Guidance consolidates, streamlines and supersedes eight existing OMB Circulars, including Circulars A-21, A-110 and A-133. The new guidance, which affects all federal grants and contracts, took effect on December 26, 2014. The implementation of Uniform Guidance will affect the daily administration at all institutions of higher education that conduct federally-supported research, including The University of Alabama in Huntsville. Navigating the Uniform Guidance For ease of navigation, the Uniform Guidance is broken down into its following subparts: Preamble - Major Policy Reforms Subpart A (200.0 - 200.99) - Acronyms and Definitions Subpart B (200.100 - 200.113) - General Provisions Subpart C (200.200 - 200.211) - Pre Award Requirements Subpart D (200.300 - 200.345) - Post Award Requirements Subpart E (200.400 - 200.475) - Cost Principles Subpart F (200.500 - 200.521) - Audit Requirements (includes Appendices I-XI) - Subpart F will apply to audits of fiscal years beginning on or after December 26, 2014 Communications & Resources from Federal Agencies FAQs for OMB's Uniform Guidance - updated 11/26/2014 COFAR Webinar on Uniform Guidance Implementation - 10/2/2014 The Council on Financial Assistance Reform (COFAR) - this site contains FAQs, webinars, and side-by-side crosswalks Federal Register - Final Guidance -Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - this is the full, final guidance issued by the Office of Management and Budget (OMB) on 12/26/13. Other Resources Federal contracts, as opposed to Federal grants and cooperative agreements, are subject to the Federal Acquisition Regulation (FAR), in addition to the Uniform Guidance. However, read carefully FAQ for 200.101, "Applicability of Uniform Guidance to FAR based contracts." FAR provided here as a reference: Acquisition Central - FAR 48 CFR (FAR in electronic Code of Federal Regulations) OMB Circulars effective until 12/26/2014: A-21 - Cost Principles for Educational Institutions A-110 - Uniform Administrative Requirements for Grants and Agreements with Institutions of High Education, Hospitals, and Other Non-Profit Organizations A-133 - Audits of States, Local Governments and Non-Profit Organizations, plus the A-133 Compliance Supplement 2014