Research Policy Analysis and Coordination
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 the University of California.
The UC Systemwide Uniform Guidance Workgroup issued its Uniform Guidance Workgroup Assessment Report (pdf) on December 5, 2014 to provide analysis of these new rules and implementation plans for the university.