The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) combines, updates, and replaces guidance that was previously contained in eight different OMB Circulars such as the A-110 (administrative requirements), A-21 (cost principles), and A-133 (audit requirements).
Federal sponsors (NIH, NSF, Dept of Energy, etc) must develop their own agency-specific policies that conform to the Uniform Guidance. Northwestern University and other educational institutions must adapt their internal policies in order to conform to both the Uniform Guidance and any sponsor-specific guidance.Timeline
- December 26, 2013 – OMB issued the final rule of the Uniform Guidance.
- June 26, 2014 – Due date for federal agencies to submit proposed implementation plans to OMB to allow for review and public comment.
- December 26, 2014 –Uniform Guidance goes into effect. It will apply to new awards or additional funding to existing awards made after this date. For existing federal awards received prior to December 26, 2014, NU will adhere to the stated terms and conditions of the award.
- September 1, 2015 – Uniform Guidance audit requirements are applicable to NU awards
- September 1, 2016 - Uniform Guidance procurement standards are applicable to purchases on NU awards.
Northwestern University’s Plans for Implementation of the Uniform Guidance
For More Information
- Uniform Guidance resources currently available through the Office of Management and Budget website include: Uniform Guidance Crosswalk from Existing Guidance to Final Guidance
- Uniform Guidance Crosswalk from Final Guidance to Existing Guidance
- Uniform Guidance Cost Principles Text Comparison
- Uniform Guidance Audit Requirements Text Comparison
- Uniform Guidance Definitions Text Comparison
- Uniform Guidance Administrative Requirements Text Comparison+
- The Council on Financial Assistance Reform (COFAR) has released list of 200+ Frequently Asked Questions for grant management and oversight professionals.
If you have additional questions, please email Uniform Guidance at NU.