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 The Uniform Guidance consolidated, streamlined and superseded eight OMB Circulars, including Circulars A-21, A-110 and A-133.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].