OMB Uniform Guidance
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OMB Uniform Guidance
for Federal Awards
In 2013, the Federal Office of Management and Budget (OMB) issued final guidance on administrative requirements, cost principles and audit requirements for federal awards (which includes research grant awards). Per the OMB website, this guidance “will supersede requirements from OMB Circulars A-21, A-87, A-110 and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215 and 230); Circulars A-89, A-102 and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up.”
The announcement in the Federal Register, Volume 78, Number 248, on December 26, 2013 includes a long preamble that describes the objectives of OMB and the Council on Financial Assistance Reform (COFAR), the background surrounding the guidance and the major reforms. The actual text of the guidance as codified in 2 CFR Part 200 follows the preamble.
2 CFR Part 200: User-friendly version for desk reference and printing
Helpful links from the OMB website:
Cost Principles Comparison Chart -- 2 CFR Part 225 (A-87), 2 CFR Part 220 (A-21), 2 CFR Part 230 (A-122) and Final Uniform Guidance
Audit Requirements Comparison Chart -- OMB Circular A-133 and Proposed Uniform Guidance Subpart F
Since its creation in October 2011, COFAR took over the lead in crafting the OMB Uniform Guidance and continues to lead efforts to improve policies and practices related to federal grants and cooperative agreements. On the COFAR website, you can find links to a recording of the December 20, 2013 webcast roundtable discussion regarding the Uniform Guidance and to the COFAR mailing list registration page, as well as other useful links. You must be registered on the mailing list in order to participate in webcasts and receive announcements and information about webcasts and other resources concerning the OMB Uniform Guidance. COFAR is accepting questions to be included in Q&A documents that will be posted on its website. Submit your questions to firstname.lastname@example.org.
On August 29, 2014, COFAR posted frequently asked questions on their website.