Office of Management and Budget (OMB) Uniform Guidance

The Uniform Guidance is a set of regulations that supersedes and combines the requirement of eight OMB Circulars including A-110 (Grants and Agreements with Institutions of Higher Education), A-21 (Cost Principles for Educational Institutions), A-133 (Audit Requirements), as well as A-50, A-87, A-89, A-102, and A-122.

The Office of Management and Budget (OMB) is one of the agencies of the Executive Branch of the U.S. Government. OMB's mission is to assist the President in meeting policy, budget, management and regulatory objectives and fulfill the agency’s statutory responsibilities. Working cooperatively with federal agencies and non-federal parties, OMB establishes government-wide grants management policies and guidelines through establishment of common rules which are adopted by each grant-making agency and incorporated into their federal regulations.

On December 26, 2013, OMB published its comprehensive overhaul of federal grant administrative, cost accounting, and audit policies in the Federal Register, codified in Title 2 of the Code of Federal Regulations. The Uniform Guidance significantly reformed federal grant-making to focus resources on improving performance and outcomes with the intent to reduce administrative burdens for grant applicants and recipients and reduce the risk of waste, fraud, and abuse.

The Uniform Guidance became effective December 26, 2014. New and incrementally-funded awards issued on or after December 26, 2014 are subject to the Uniform Guidance. Audit Requirements apply to audits of fiscal years beginning on or after December 26, 2014.

• Uniform Guidance

• U.S. Chief Financial Officers Council (CFOC, formerly under COFAR) – Access to training guides and FAQ’s
• Council on Government Relations (COGR) – Readiness Guide
• NSF Proposal and Award Policies and Procedure Guide