University of Kentucky Research

Federal Uniform Guidance

Overview

The federal Office of Management and Budget (OMB) has made a major change to the underlying guidance by which university recipients of federal awards have operated for decades. OMB combined eight separate circulars, applicable to different types of grantee organizations, into a single document, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,” commonly referred to as the Uniform Guidance (UG).  

The three previous circulars applicable to universities are:  A21 – Cost Principles for Educational Institutions, A110 – Administrative Requirements for Grants & Agreements with Institutions of Higher Education, Hospitals and other Non-profit Organizations and A133 – Audits of States, Local Governments and Non-Profit Organizations. There are similar documents applicable to states, local governments and Indian Tribes. The UG includes portions from all of the previous documents as well as new sections and some deletions. While much of it is similar to the previous guidance, there is the potential for both major and minor changes to university recipients of federal awards. In addition, the OMB document is actually guidance to federal agencies and each granting agency must issue its own implementing regulations. While agency implementation plans were due to OMB in June, final versions may not be available until the fall. Most of the changes in the Uniform Guidance will be applicable to new grants and funding increments issued after December 26, 2014.   

The UG encompasses a wide variety of compliance areas, including what constitutes an allowable charge to a federal award, what costs may be included in the Facilities and Administrative Cost Rate, minimum information required in funding announcements, information needed in equipment records, how long record must be retained, requirements for monitoring subrecipients, the frequency and minimum content of programmatic reporting and a host of other topics.    

The University of Kentucky must be compliant with the UG in order to remain eligible to receive federal awards. A Working Group has been formed to review the UG and determine if current university policies and procedures are compliant or if any change is needed. The University community will be kept informed of progress through this website, campus listserv and periodic town hall meetings. Your participation and feedback is encouraged.

Working Group Members

Uniform Guidance Document

Federal Register announcement December 26, 2013 (PDF, 103 pages)

2 CFR 200 
2 CFR 200 Searchable PDF (179 pages)

Resources

Agency Implementations

National Science Foundation

National Institutes of Health

All Federal Award-Making Agencies

Presentations

 

Scheduled Campus Outreach

 

  • July 24, 2014, 10 – 11 am, 102 Mining and Mineral Resources Building
  • July 30, 2014, 2 - 3 pm, 102 Mining and Minerals Resources Building
  • August 28, 2014, College of Pharmacy Faculty
  • December 11, 2014, 10 – 11 am, 102 Mining and Mineral Resources Building
  • January 21, 2015, College of Communication and Information Faculty
  • January 28, 2015, Provost Budget Officers

 

Feedback/Contact us at uniform.guidance@uky.edu