Uniform Administrative Requirements

The Uniform Guidance (2 CFR § 200) streamlines and consolidates government requirements for receiving and using federal awards so as to reduce administrative burden and improve outcomes. It was published in the Federal Register (79 Fed. Reg. 75871) on December 19, 2014, and became effective for new and continuation awards issued on or after December 26, 2014. Please note the new regulations do not affect grant funds awarded prior to December 26, 2014, unless funds made available under those grants are carried forward into a new Federal fiscal year or a continuation grant.

The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) at 2 CFR Part 200 is the first consolidation of grant management requirements in many years.

The 2 CFR Part 200 supersedes and combines the requirements of eight existing OMB Circulars from the following categories:

Administrative Requirements

  • Circular A-102, Grants and Cooperative Agreements with State and Local Governments
  • Circular A-110, Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
  • Circular A-89, Catalog of Federal Domestic Assistance (CFDA)

Cost Principles

  • Circular A-21, Cost Principles for Educational Institutions
  • Circular A-87, Cost Principles for State, Local and Indian Tribal Governments
  • Circular A-122, Cost Principles for Non-Profit Organizations

Audit Requirements

  • Circular A-133, Audits of States, Local Governments and Non-Profit Organizations
  • Circular A-50, Audit Follow-up
     

Reference Materials & Crosswalk Documents

  • Uniform Guidance Definitions Comparison Chart [.pdf 475 KB]
  • Uniform Guidance Administrative Requirements Text Comparison Chart [.pdf 1.09 MB]
  • Uniform Guidance Cost Principles Text Comparison Chart [.pdf 1.62 MB]
  • Uniform Guidance Audit Requirements Text Comparison Chart [.pdf 372 KB]
  • Uniform Guidance Crosswalk from Existing Guidance to Final Guidance [.pdf 223 KB]
  • Uniform Guidance Crosswalk to Predominant Source in Existing Guidance [.pdf 100 KB]