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)

• Guidance Crosswalks and Side-by-Sides

Council on Financial Assistance Reform (COFAR)

• July 2015, OMB Uniform Guidance Training Videos

Higher Education Resources

Council on Governmental Relations (COGR)

• Implementation and Readiness Guide for the OMB Uniform Guidance (December 12, 2014) (pdf)

• COGR Guide to OMB Uniform Guidance (September 17, 2014) (pdf)

• COGR Key Issues Summary to COFAR (June 11, 2014) (pdf)

• COGR Guide to OMB Uniform Guidance (April 24, 2014) (pdf)

• FDP/COGR White Paper on the Uniform Guidance (pdf)

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