OMB 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" will replace 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 will affect the daily administration at all institutions of higher education that conduct federally-supported research, including the University of California.

In preparation for the implementation of Uniform Gudiance on December 26, 2014, the University of California, as well as organizations like the Council on Governmental Relations (COGR) and the Federal Demonstration Partnership (FDP), have convened working groups of experts across the research administration life cycle to analyze these new rules and develop ways to implement them.

As UC develops its implementation plan, information and resources will be posted to this site.