Uniform Guidance

Skip to content Skip to main navigation
Teachers College, Columbia University
Printer-friendly Version
Teachers College, Columbia University Logo
Office of Grants & Contracts Accounting

Office of Grants & Contracts Accounting

Office of the Controller

Uniform Guidance

On December 26, 2013, the Office of Management and Budget (OMB) released the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in the Federal Register.  This Uniform Guidance will take effect December 26, 2014, and will replace the administrative, accounting, audit rules and principles in eight OMB circulars, including A-21 (Cost Principles), A-110 (Administrative Requirements), and A-133 (Audit Requirements).  Each agency will be issuing its own implementing regulations for the Uniform Guidance.

The Grants and Contracts Accounting Office will monitor and implement resource materials which are available by following the links below.  This webpage will provide information and updates on the Uniform Guidance implementation and will be regularly updated as new material becomes available.

Final Guidance

Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The Uniform Guidance is categorized into Subparts. It also contains a preamble that provides the purpose and background as to how certain guidelines were ultimately determined. Each part can be viewed at:

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

Summary of Uniform Guidance and Action Plan

Agency Implementation

All Federal Agencies:  Federal register notice of ALL INTERIM Rules based on Omni-circular posted on 12/19/14: Federal Register dated December 19, 2014

National Institutes of Health (NIH)
NIH Interim Grant General Conditions (effective December 26, 2014)
FAQs on Uniform Guidance – (February 5, 2015)
The Eye on NIH Policy: OMB Uniform Guidance - What It Means for NIH & You Presentation Video  - (March 12, 2015)

National Science Foundation (NSF)
NSF's Proposal & Award Policies and Procedures Guide (PAPPG) - (effective December 26, 2014)
* See Also: PAPPG for proposals due and awards made before December 26, 2014
NSF's Significant Changes and Clarifications to the PAPPG –  (December 26, 2014)
FAQs on NSF's Implementation of OMB's Uniform Guidance - (April 7, 2015)

United States Department of Education
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - (effective December 26, 2014)
ED FAQs (updated 3/13/2015)

Additional Resources

Uniform Guidance FAQ - Updated July 2017


Videos from NCURA