OMB Uniform Guidance

The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) were released on December 26, 2013.

The Uniform Guidance streamlines and supersedes guidance that was previously contained in eight different OMB Circulars, including A-110, A-21, and A-133. The new guidance consists of definitions, uniform administrative requirements (both pre- and post-award), cost principles, and audit requirements.

The Uniform Guidance (UG) applies to all new federal awards issued on or after December 26, 2014. Modifications adding new or incremental funding to awards issued prior to that date may also include a clause updating the terms of the award to fall under the new Uniform Guidance.

Federal agencies are developing agency-specific implementation plans for the Uniform Guidance. Some agencies adopt the Uniform Guidance in its entirety, while others list specific exceptions. It is necessary to review the Uniform Guidance, the sponsoring agency’s implementation plan and the terms in the Notice of Award to determine which rules will apply to any new or incremental federal funding.

As Northeastern University revises internal guidelines and policies in response to the Uniform Guidance, updates will be communicated to the research community.

OMB Resources

• OMB Policy Statements: Uniform Grant Guidance

Navigating the Uniform Guidance

• 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.

Agency Resources

• NSF PAPPG (December 26, 2014)
• Significant Changes and Clarifications to the PAPPG
• NIH Interim Grant General Conditions (December 26, 2014)
• FAQs on Uniform Guidance and NIH Interim Grant Conditions

NCURA Resources

• The Uniform Guidance: Key Issues for Universities
• The New Guidance: Considerations and Observations on Clerical and Administrative Costs
• Good News on Cost Sharing in the Guidance
• Cost Sharing Clarification in the Uniform Guidance
• Closeouts: Considerations With the New Circular
• The Uniform Guidance & The Cost Accounting Standards: What Has Changed
• Computing Devices in the Uniform Guidance
• Supplies as a Direct Charge on an Award Under the Uniform Guidance

Other Resources

• Allowable Costs Guidelines (12/10/2015)
• COFAR’s FAQs on Uniform Guidance (11/26/2014)
• COGR Guide to the Uniform Guidance (04/24/2014)

This site is intended to provide continuous updates regarding Northeastern University’s implementation of the OMB’s Uniform Guidance, which went into effect on December 26, 2014. Please check back as the content is added.

Last Updated on November 28, 2023