Office of Management & Budget

Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 78 FR 78590 - December 26, 2013

Policy, Training, OMB, COFAR, COGR, FDP, NSF, NIH and RF Contact Information

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

Citation change.

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.

The following dates have been scheduled for OMB Uniform Guidance training.  Please mark your calendars.

Research Foundation Symposium - March 24-25, 2015

Learning Tuesdays - OMB Uniform Guidance - February 10, 2015 - 10:30 a.m. - 12:00 p.m.

WebEx training:

The Principal Investigators Handbook has been revised to reference OMB Uniform Guidance 2 CFR Part 200.


OMB Website

Federal Register (Vol.79, No. 244) PDF

Federal Register (78FR 78590) PDF

COFAR - Council on Financial Assistance Reform

COFAR - FAQ's for Uniform Guidance at 2 CFR Part 200 November 26, 2014

COFAR - Frequently Asked Questions for Uniform Guidance at 2 CFR 200 August 29, 2014

COFAR - Frequently Asked Questions for Uniform Guidance at 2 CFR 200 February 12, 2014

COFAR - October 2014: Uniform Guidance Implementation: A Series of Dialogues

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

COFAR Training Administrative Requirements 1-27-14 Slides
COFAR Training Cost Principles 1-27-14 Slides
COFAR Training Audit Requirements 1-27-14 Slides 

COGR - Council on Governmental Relations

COGR Summary Background/Technical Correction to Final Uniform Guidance 1/16/15

COGR Implementation and Readiness Guide OMB Uniform Guidance - December 12, 2014

COGR - Version 2 - Guide to the Uniform Guidance - September 17, 2014

COGR - Version 1 - Guide to the OMB Uniform Guidance April 17, 2014

The COGR Perspective on the OMB Uniform Guidance February 27, 2014

COGR - Guest Speaker - Norman Dong February 27, 2014

COGR - Preliminary Assessment - January 16, 2014 OMB Uniform Administrative Requirements 

FDP - Federal Demonstration Partnership 

FDP Presentation - Council on Financial Assistance Reform's New Uniform Guidance January 2014 

COGR and FDP White Paper on Uniform Guidance 

NSF Policy and Guidance

NIH OMB Uniform Guidance

 The Research Foundation for SUNY

Contact Information - OMB Uniform Guidance Matrix Team

Project Manager:  Donna Kiley, Office of Compliance Services,

Costing and Administration: Chris Wade, Finance Office, and Justine Gordon, Office of Grants and Contracts Administration,

Subrecipient:  Justine Gordon, Office of Grants and Contracts Administration,

Effort Reporting: Liz Piga, Office of Compliance Services,

Procurement:  Dave Martin, Finance Office,