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.
- Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
- Current OMB Circulars
- Uniform Guidance Crosswalk from Final Guidance to Existing Guidance
- Federal Register: National Science Foundation Comment Request and Responses (updated 03/22/19)