Uniform Guidance


Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards

On December 26, 2013, the Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards in the Federal Register. This "Uniform Guidance" replaces the administrative, accounting, audit rules and principles currently promulgated in the OMB Circulars, including A-21, A-110, and A-133.

The implementation of Uniform Guidance on December 26, 2014 will affect the daily administration at all institutions of higher education that conduct federally-supported research, including Auburn University.


Uniform Guidance Resources

Federal Resources

Office of Management and Budget (OMB)

Council on Financial Assistance Reform (COFAR)

Higher Education Resources

Council on Governmental Relations (COGR)

NCURA Uniform Guidance Presentation: Key Issues for Universities (pdf)