DePaul University Research Services > Pre-Award Services > Policies > Federal Cost Principles
The Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance) for federal awards in the Federal Register. The Uniform Guidance consolidates and streamlines procedures and practices that were previously contained in eight different OMB Circulars.
Included in the new guidance are definitions, uniform administrative requirements (both pre- and post-award), cost principles, and audit requirements. From the university perspective, the Uniform Guidance will supersede OMB Circulars A-110, A-21, and A-133.
Federal agencies are currently developing their implementation plans under this guidance, which became effective on December 26, 2014. This webpage will provide updated information, as it becomes available on agency implementations and key interpretations of the Guidance for DePaul University PIs. The superseded OMB Circulars A-110, A-21, and A-133 are also included below for historic reference.