Uniform Guidance

UPDATE 4/8/2024:

UPDATE 5/3/2021 - OMB issued a revised set of FAQs related to the Uniform Guidance (2 CFR). These FAQs align with the revisions to 2 CFR published in 85 FR 49506 (August 13, 2020) and replace the July 27, 2017 version. They are available at https://www.cfo.gov/assets/files/2CFR-FrequentlyAskedQuestions_2021050321.pdf. 

2/22/2021 - OMB issued corrections to the revised Uniform Guidance that appeared in the Federal Register on 8/13/2020. See Resources and FAQs to assist with implementation below for more information.

On December 26, 2013, the Office of Management and Budget (OMB) issued the “Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards," a/k/a the Uniform Guidance.  The Uniform Guidance consolidated, streamlined and superseded eight OMB Circulars, including Circulars A-21, A-110 and A-133.  The Uniform Guidance, applicable to all federal grants and cooperative agreements, took effect on December 26, 2014.

OMB revised the Uniform Guidance to issue further clarifications and guidance. It supports the implementation of the President's Management Agenda (PMA), Results-Oriented Accountability for Grants. The revised Uniform Guidance took effect on November 12, 2020, except for the amendments to §§ 200.216 and 200.340, which took effect on August 13, 2020.

This webpage will provide information and updates on the most recent implementation of the Uniform Guidance as they become available, with archived materials further below.

For general questions, email [email protected]. 

Uniform Guidance materials, effective November 12, 2020 (except for 200.216 and 200.340, effective August 13, 2020)

The Uniform Guidance is codified in the Code of Federal Regulations (CFR) in Title 2, Subtitle A, Chapter 2, Part 200 (2 CFR 200) and is divided into the following subparts:

Subpart A (200.0 – 200.1) – Acronyms and Definitions
Subpart B (200.100 – 200.113) – General Provisions
Subpart C (200.200 – 200.216) – Pre Award Requirements
Subpart D (200.300 – 200.346) – Post Award Requirements
Subpart E (200.400 – 200.476) – Cost Principles
Subpart F (200.500 – 200.521) – Audit Requirements
Also see Appendices I – XII 

The Federal-Wide Research Terms and Conditions (RTCs) is a streamlined approach that supports the implementation of the Uniform Guidance by providing clarification, supplementary guidance, and, where appropriate, selected options. They apply to an award when included as part of the award or when incorporated in the award by reference. Only select federal agencies participate in the implementation of the RTCs. For more information, and for all RTC-related documents, see https://www.nsf.gov/awards/managing/rtc.jsp

Update 5/3/2021 - FAQs related to Uniform Guidance, replaces previous versions

Also see:

Financial Assistance Policy & Guidance Catalog

Uniform Guidance Resources - contains crosswalks, historical info, etc.

Innovation Exchange Sessions (includes webinars)

Grants Training Modules

COGR – Uniform Guidance Readiness Guide

NCURA – Uniform Guidance Revisions Crosswalk (Excel file)

NCURA – watch Navigating Revisions to Uniform Guidance webinar, conducted on 12/14/2020

Archived:

OMB's Performance.gov: Results-Oriented Accountability for Grants

Archived Materials, issued for Uniform Guidance December 26, 2014 implementation

Uniform Guidance has specific guidelines for purchasing activities. Visit the Procurement webpage for more information, including a decision tree to help you determine what forms are needed.

Section 2CFR200, 317-326, of the Government’s Regulatory information covers issues in purchasing. Jump to each section using the links below, or find the full list on the GPO website.

 

For ease of navigation, the Uniform Guidance is broken down into its following subparts:

Preamble - Major Policy Reforms
Subpart A (200.0 - 200.99) - Acronyms and Definitions
Subpart B (200.100 - 200.113) - General Provisions
Subpart C (200.200 - 200.211) - Pre Award Requirements
Subpart D (200.300 - 200.345) - Post Award Requirements
Subpart E (200.400 - 200.475) - Cost Principles
Subpart F (200.500 - 200.521) - Audit Requirements (includes Appendices I-XI) - Subpart F will apply to audits of fiscal years beginning on or after December 26, 2014

The Uniform Guidance Workshops explain the impacts (large and small) that these new federal guidelines have on many aspects of the sponsored project lifecycle – from the way proposals and budgets are developed and grants are managed, to the way subrecipients are handled, and projects are monitored and closed out.

Morningside Workshops

Part 1 - Pre-award and Working with Subrecipients (uses NSF case study):

Part 2 - Post-award, Quaretrly Monitoring and Closeout

CUMC Workshops

Part 1 - Pre-award and Working with Subrecipients (uses NIH case study):

Part 2 - Post-award, Quarterly Monitoring and Closeout

  • OMB Circulars effective until 12/26/2014:
    • A-21 - Cost Principles for Educational Institutions
    • A-110 - Uniform Administrative Requirements for Grants and Agreements with Institutions of High Education, Hospitals, and Other Non-Profit Organizations
    • A-133 - Audits of States, Local Governments and Non-Profit Organizations, plus the A-133 Compliance Supplement 2014