DePaul University Research Services > Pre-Award Services > Policies and Guidelines > Federal Cost Principles

Federal Cost Principles

​​OMB Uniform Guidance

The Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance) for federal awards, published in the Federal Register. This guidance consolidates and streamlines requirements that were previously contained in eight different OMB Circulars.

The Uniform Guidance applies to all federal awards and consists of definitions, uniform administrative requirements (both pre- and post-award), cost principles, and audit requirements. The Uniform Guidance became effective on December 26, 2014, and has been the standard since that time. In 2024, OMB issued revisions to Uniform Guidance and federal agencies are currently in the process of implementing these changes into their guidelines.

Agency Implementation of Uniform Guidance

NIH Implementation of Uniform Guidance: 45 CFR Part 75 - Uniform Guidance Implementation
NIH follows 45 CFR Part 75, which is the set of regulations that implements the Uniform Guidance for grants and cooperative agreements awarded by the Department of Health and Human Services (HHS), under which NIH falls.

This regulation provides specific guidance for institutions receiving NIH funding, including how to manage indirect costs, audit requirements, and cost sharing. The NIH has developed a list of frequently asked questions (FAQs) to clarify certain provisions and ensure grantees and investigators comply with Uniform Guidance.

NSF Implementation of Uniform Guidance
The NSF Proposal & Award Policies and Procedures Guide (PAPPG)​ is the primary document detailing how NSF grants and cooperative agreements should be managed. In the context of the Uniform Guidance, the PAPPG provides the framework for grantees to follow regarding administrative, cost, and audit requirements under NSF funding. The guide incorporates the principles of the Uniform Guidance, including updates to indirect costs, budget requirements, and the responsibilities of the Principal Investigator (PI) and institution.​



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