OMB Uniform Guidance

On December 26, 2013, the Office of Management and BudgetÌýpublished in the Federal Register the “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule ("Uniform Guidance"), 2 CFR Chapter I, Chapter II, Part 200.

The Uniform Guidance, which will supersede requirements set forth in OMB Circulars A-21 , A-110, and A-133,Ìýhas an effective date ofÌýDecember 26th, 2014, with the exception of the audit requirements, which are scheduled to be effective the first fiscal year that begins after December 26, 2014.ÌýEach federal agency has been charged with developing its own implementation plan and submitting that plan to OMB for approval. It is anticipated that each agency will then publish a plan which will require assessment and analysis.

On December 19, 2014, the interim joint final rule implementing the Uniform Guidance (UG) was publishedÌýin the Federal Register .

It is effective for new awards and for selected funding increments, issued on or after December 26, 2014.

91´«Ã½'s Uniform Guidance Working Group

In preparation for the December 26th, 2014 implementation date, 91´«Ã½ Research Administration developed a for addessing the changes, which includedÌýa steering committee and working groups. The working groups were responsible for:

  • Determining the impact of the new regulations to existing policy and processes
  • Identifying potential policy revisions, if needed, and
  • Recommending and drafting training materialsÌý

All working groups provided final working group reports and executive summaries.Ìý

Key Document & Reference Links

Agency Updates

91´«Ã½ Documents & Links

OCG Uniform Guidance Implementation Practices

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Reference Documents & Links