OMB Uniform Guidance

The Office of Management and Budget, on December 26, 2013,  published in the Federal Register the “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule ("Uniform Guidance"), 2 CFR Chapter I, Chapter II, Part 200.

The Uniform Guidance which will supersede requirements set forth in OMB Circulars A-21 , A-110, and A-133; has an effective date of December 26th, 2014, with the exception of the audit requirements, which are scheduled to be effective the first fiscal year that begins after December 26, 2014.  Each federal agency has been charged with developing its own implementation plan and submitting that plan to OMB for approval. It is anticipated that each agency will then publish a plan which will require assessment and analysis.

On December 19, 2014, the interim joint final rule implementing the Uniform Guidance (UG) was published in the Federal Register (Vol. 79, No. 244, Friday, December 19, 2014).

It is effective for new awards and for selected funding increments, issued on or after December 26, 2014.

The UG is being released as an "interim joint final rule," which still requires a public comment period to be offered. However, the effective date remains December 26, 2014. The 60-day comment period is standard federal protocol and gives the community one last opportunity to address issues/oversights/egregious errors that still may be of concern.

WORKING GROUP SUMMARIES AND REPORTS

In preparation for the December 26th, 2014 implementation date, CU Boulder Research Administration created a steering committee and working groups. The working groups were responsible for:

• Determining the impact of the new regulations to existing policy and processes
• Identifying potential policy revisions, if needed, and
• Recommending and drafting training materials 

All working groups have provided final working group reports and executive summaries. Training and support material are being added to the website as it becomes available.

Steering Committee Chairs:  Denitta Ward and James Lei 

Working Group Contacts:  Beth Kingsley, Grant Officer; Beth Kroger, JILA Chief of Operations; Nasrin Khoshand, Grant Accountant.

• OCG Uniform Guidance Implementation Practicesas of 11-11-14

• COGR Summary of Background and Technical Corrections to final Uniform Guidance
• COFAR Frequently Asked Questions
  
• CU Boulder Uniform Guidance Strategic Plan
• 2 CFR Part 200: eCFR - Code of Federal Regulations
• OMB Policy Statements: Uniform Grant Guidance
• OMB Frequently Asked Questions on Uniform Guidance
• Uniform Guidance Crosswalk from Existing Guidance to Final Guidance
• Uniform Guidance Crosswalk from Final Guidance to Existing Guidance
• Cost Principles Comparison Chart -- 2 CFR Part 225 (A-87), 2 CFR Part 220 (A-21), 2 CFR Part 230 (A-122), and Final Uniform Guidance
• Audit Requirements Comparison Chart -- OMB Circular A-133 and Proposed Uniform Guidance Subpart F
• Definitions Comparison Chart
• Administrative Requirements Comparison Chart
• COGR Guide to the OMB Uniform Administrative Requirements (ver. 1, April 17, 2014)
• FDP/COGR White Paper on the Uniform Guidance (June 4, 2014)
• NCURA Annual Meeting OMB Guidance: Changes and Strategies for implementation (August 2014)