Uniform Guidance

OMB Guidance for Federal Financial Assistance

The "Uniform Guidance" or UG, located in Title 2, Subtitle A of the Code of Federal Regulations (2 CFR), is a set of guidelines issued by the Office of Management and Budget (OMB) that standardizes how various entities, including universities, research institutions, hospitals, non-profits, tribal organizations, and state and local governments must manage federal grants and cooperative agreements. Individual federal funding agencies must incorporate the guidelines into their own regulations and specify any agency-specific adjustments or exceptions in 2 CFR, Subtitle B.

The Uniform Guidance was first released in 2013 and went into effect on December 26, 2014. Since the first release, the Uniform Guidance has been revised multiple times, including most recently in 2020 and 2024.

Timeline of OMB Grant Reform Efforts and the Evolution of “Uniform Guidance.”

  • 1958: ONR's "Blue Book" was revised and Circular A-21 was issued
  • 1978: Comprehensive System of Guidance to distinguish Federal grant and cooperative agreement relationships from Federal procurement relationships
  • 1996: In July 1996, significant changes made to OMB A-21 (e.g., Added DS-2 requirement, Equipment capitalization increased from $500 to $5,000)
  • 2005: OMB A-21, A-87, and A-122 relocated to Title 2, in the Code of Federal Regulations
  • 2013 On December 26, 2013, OMB published the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards "Uniform Guidance" (8 Circulars combined into 1)
  • 2014: The new Uniform Guidance went into effect for awards issued on or after December 26, 2014
  • 2020: On August 13, 2020, OMB issued the first set of multipart/limited revisions to Uniform Guidance. The limited revisions went into effect for awards issued on or after November 12, 2020
    • Two revisions were effective immediately on August 13, 2020 (200.213 and 200.340)
  • 2024: On April 22, 2024, OMB issued the latest and most comprehensive revisions to the Uniform Guidance. The revised Uniform Guidance went into effect for awards issued on or after October 1, 2024
    • Federal agencies may elect to apply the final guidance to awards issued prior to October 1, 2024; however, the effective date of the final guidance must be no earlier than June 21, 2024