Office of Management & Budget
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 78 FR 78590 - December 26, 2013
OMB issued final guidance on Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in the Federal Register on Thursday, December 26, 2013. 2 CFR Chapter I, Chapter II, Part 200, et al. (78 FR 78590)
This final guidance supersedes and streamlines requirements from OMB Circulars A-21, A-50, A-87, A-89, A-102, A-110, A-122, and A-133. The final guidance consolidates the guidance previously contained in the aforementioned citations into a streamlined format that aims to improve both the clarity and accessibility.
The interim joint final rule implementing the OMB Uniform Guidance is now available 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 240-page Federal Register notice is structured with introductory comments at the beginning followed by a listing of the technical corrections/amendments. The OMB Uniform Guidance will be updated to reflect the technical corrections/amendments at 2 CFR Part 200. The bulk and the remainder of the Federal Register notice is a posting of each Agency's implementation plan.
The following chart reflects Research Foundation Policies created and updated to comply with OMB Uniform Guidance 2 CFR Part 200. All policies can be found at RF Policies A to Z.
|Subrecipient Policy||New policy was created.|
|Procurement Policy||Updated indicating election of grace period.|
|Cost Transfer Policy||Citation change. Language change but not substantive. Name of policy changed from Transfer of Costs Policy.|
|Assigning Extra Service Policy||Citation change. Language change but not substantive.|
|Cost Sharing Policy||Citation change.|
|Effort Reporting Policy||
|Electronic Record Management Policy||Citation change.|
|Records Management Policy||Citation change.|
|Salary Rules and Policies When Assigning Regular Employees||Citation change.|
|Unrestricted Fund Expense||Citation change.|
Research Foundation Symposium - March 24-25, 2015
- Session on March 24, 2015 early afternoon - Uniform Guidance: "What has changed, What hasn't, What works, What doesn't" OMB Uniform Guidance 2 CFR Part 200
- OMB Uniform Guidance - Subrecipient (Link for recorded version - please be patient and allow about 20-30 seconds for the session to load)
- OMB Uniform Guidance - Costing and Administration (Link for recorded version - please be patient and allow about 20-30 seconds for the sessoin to load)
The Principal Investigators Handbook has been revised to reference OMB Uniform Guidance 2 CFR Part 200.
- Federal Register (Web version) https://federalregister.gov/a/2014-28697
- Federal Register (Web version) https://federalregister.gov/a/2013-30465
On Monday, January 27th, the Council on Financial Assistance Reform (COFAR), held a training webcast for more than 5,000 registered viewers, on the major updates to OMB’s recently reformed guidance on Administrative Requirements, Audit Requirements and Cost Principles for Federal Financial Assistance (2 C.F.R. 200). The presenters provided the public with a comprehensive overview of the guidance, insight into the COFAR’s deliberative process during the two year development process, and addressed frequently asked questions. The Uniform Guidance will be implemented one year from publication on December 26, 2014. OMB and the COFAR will continue to engage Federal and Non-Federal stakeholders over the next year to facilitate a smooth implementation process.
Links to the Training Webcast Presentation Slides
The Research Foundation for SUNY
Project Manager: Donna Kiley, Office of Compliance Services, firstname.lastname@example.org
Subrecipient: Justine Gordon, Office of Grants and Contracts Administration, email@example.com
Effort Reporting: Liz Piga, Office of Compliance Services, firstname.lastname@example.org
Procurement: Dave Martin, Finance Office, email@example.com