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.

Federal Register article: Web | PDF
 
The codified guidance does not include the preamble described above
 
 

2 CFR Part 200: User-friendly version for desk reference and printing

Helpful links from the OMB website:

OMB Policy Statements: Uniform Grant Guidance

Uniform Guidance Crosswalk from Existing Guidance to Final Guidance

Uniform Guidance Crosswalk from Final Guidance to Existing Guidance

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

Definitions Comparison Chart

Administrative Requirements Comparison Chart

COFAR (Council on Financial Assistance Reform) was created in October 2011 (M-12-01) to provide recommendations to OMB on policies and actions necessary to effectively deliver, oversee, and report on grants and cooperative agreements, as well as sharing with executive departments and agencies (agencies) best practices and innovative ideas for transforming the delivery of this assistance. They took the lead in crafting the OMB Uniform Guidance, which was issued in December 2013.  COFAR was disbanded and replaced by the CFO Council in 2017 (M-17-26).  On the CFO Council Grants website, you can find information and other resources concerning the OMB Uniform Guidance, including links to FAQs and webcasts in December 2013 and January 2014.