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
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