Changing Times for Research Administration: OMB Issues Uniform Guidance
On December 26, 2013, the Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in the Federal Register. This "Uniform Guidance" will replace the administrative, accounting, audit rules and principles detailed in the OMB Circulars, including A-21, A-110, and A-133. The new guidance "will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 CFR 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."
Awards issued on or after December 26, 2014 will follow Uniform Guidance.
Awards dated prior to December 26, 2014 will follow the old guidelines.
The implementation of Uniform Guidance will impact the daily administration of federal awards at all institutions of higher education, including the University of South Alabama.
The effective date for implementation of Uniform Guidance, 2 CFR Part 200.320, Procurement Standards, at USA will be fiscal year 2019. The University of South Alabama will follow Procurement Standards as specified in OMB Circular A-110, 2 CFR Part 215 through September 30, 2018.
- Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (July 24, 2015)
- Current OMB Circulars
- Uniform Guidance Crosswalk from Final Guidance to Existing Guidance
- Federal Register: National Science Foundation Comment Request and Responses
- National Science Foundation Policies and Procedures Guide (NSF 15-1)
Council on Financial Assistance Reform (COFAR)
Higher Education Resources
- COGR Guide to OMB Uniform Guidance (September 17, 2014)
- COGR Key Issues Summary to COFAR (June 11, 2014)
- COGR Guide to OMB Uniform Guidance (April 24, 2014)
- FDP/COGR White Paper on the Uniform Guidance
- NCURA Uniform Guidance Presentation: Key Issues for Universities
University Uniform Guidance Information
- Uniform Guidance Cost Principles Reference Guide
- Uniform Guidance Presentation
- Sub v. Contractor Fact Sheet
- Uniform Guidance Budget Fact Sheet
- Uniform Guidance Highlights
NIH Grants and Funding FAQs
NSF Uniform Guidance Requirements FAQs
- NSF FAQs Update (April 21, 2015)
- FAQs on the NSF Implementation of 2 CFR 200 (April 7, 2015)
- Proposals and Awards Policies and Procedures Guide (December 2014)