OMB Uniform Guidance
What you Should Know
2 CFR 200 (Uniform Guidance)
The Office of Management and Budget (OMB) has combined many of OMB federal circulars, including A21 and A110, into a single guidance document that can be used by all agencies. This combined document is now known as “Uniform Guidance.” As stated, per the OMB webpage this guidance “will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. 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.”
The new Uniform Guidance rules are effective for new awards made on or after December 26, 2014.
A quick reference of some of the key changes in the Uniform Guidance.
Navigating the Uniform Guidance (2 CFR 200)
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
In addition, the Uniform Guidance Table of Contents is a useful resource
- Roles and Responsibility