Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards
On December 26, 2013, The White House’s Office of Management and Budget (OMB) issued a new regulation, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) under Title 2, Part 200 of the Code of Federal Regulation (2 CFR, Part 200).
The Uniform Guidance supersedes and streamlines requirements from eight OMB Circulars, including A-21, A-110, and A-133, that were applicable to institutions of higher education (IHEs).
The Uniform Guidance has 5 subparts. Subparts A through E will take effect on December 26, 2014. Subpart F, the audit requirements, will be effective for the University of Arizona’s (UA) fiscal year 2015-2016 (FY16).
Subpart A – Acronyms and Definitions
Subpart B – General Provisions
Subpart C – Pre Award Requirements
Subpart D – Post Award Requirements
Subpart E – Cost Principles
Subpart F – Audit Requirements
The implementation of the Uniform Guidance will impact the financial and administrative management of federally-funded projects. The University of Arizona has assembled a Uniform Guidance Implementation Workgroup to review our existing policies and procedures and identify necessary changes.
Timeline
- December 26, 2013: OMB issued the final rule of the Uniform Guidance (UG).
- December 19, 2014: Joint Interim final rule published: Includes OMB updates to UG and Federal agency-specific plans for implementing UG.
- December 26, 2014: UG went into effect.
- July 1, 2015: Uniform Guidance audit requirements are applicable to University of Arizona awards.
- October 14, 2015: Proposed Federal Research Terms & Conditions for the Uniform Guidance posted for public comment
- July 1, 2017: Uniform Guidance procurement requirements are applicable to University of Arizona awards.