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Uniform Guidance

2 CFR 200, Uniform Guidance (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards) combines, updates, and replaces guidance that was previously contained in eight different Office of Management and Budget (OMB) circulars such as the A-110 (administrative requirements), A-21 (cost principles), and A-133 (audit requirements). 

Federal sponsors must develop their own agency-specific policies that conform to the Uniform Guidance. Northwestern and other educational institutions must adapt their internal policies in order to conform to both the Uniform Guidance and any sponsor-specific guidance.


  • 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 went into effect. It applies to new awards or additional funding to existing awards made after this date. For federal awards received prior to December 26, 2014, Northwestern will adhere to the stated terms and conditions of the award.
  • September 1, 2015 – Uniform Guidance audit requirements are applicable to Northwestern awards
  • September 1, 2018 – Uniform Guidance procurement standards are applicable to purchases on Northwestern awards.

Northwestern Plans for Implementation of the Uniform Guidance

For More Information

  • Uniform Guidance resources currently available through the Archive 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 a list of 200+ Frequently Asked Questions (Updated: July 2017) for grant management and oversight professionals.