Introduction to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (in brief, the Uniform Guidance), published by the Office of Management and Budget (OMB).
What is the Uniform Guidance?
The Uniform Guidance is an effort to by OMB to streamline guidance for the management of federal grant awards and to strengthen oversight of federal funds. To help achieve this, the Uniform Guidance consolidates eight previous OMB publications (called OMB circulars) on federal award management into one central document.
For universities, the Uniform Guidance consolidates and replaces three previous OMB circulars: A-21 (Cost Principles), A-110 (Administrative Requirements), and A-133 (Audit Requirements).
What Does It Include?
The Uniform Guidance covers all aspects of federal grants administration, from pre-award to audit. To help make the information accessible, OMB has divided it into six subparts.
Where Can I Find It?
The Guidance has been incorporated into the Code of Federal Regulations (CFR), which contains the rules published by the various departments and agencies of the Federal Government.
The Guidance is located in Title 2, Part 200 of the CFR (2 CFR Part 200).
Where Can I Learn More About This?
The Council on Financial Assistance Reform (COFAR), an interagency group established to help guide grants management reform, provides extensive web-based resources on the Uniform Guidance, including background materials, F&Qs, and training materials, among other things.