OMB Uniform Guidance

2013-2014 Release & Resources

The "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards," commonly referred to as the "Uniform Guidance," was released by the OMB on December 26, 2013, and went into effect on December 26, 2014, effectively combining eight separate OMB Circulars into one document, standardizing the process for managing federal grants and cooperative agreements by reducing administrative burdens while enhancing accountability and transparency for all involved parties, including federal agencies and various entities, including universities, research institutions, hospitals, non-profits, tribal organizations, and state and local governments.

While the information on this page is relevant to the 2013/2014 release, please note that the Uniform Guidance was updated in 2020 and 2024, therefore, please consult the latest version for the most up-to-date information.

• RPAC Guidance Memo 14-09, “Implementation of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” dated December 23^rd, 2014 (pdf)
• UC Systemwide Uniform Guidance Workgroup Assessment Report dated December 5^th, 2014 (pdf)
• Update to UC Systemwide Uniform Guidance Workgroup Assessment Report dated February 8^th, 2014 (pdf)
• OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); Federal Register, Vol. 78, No. 248 dated December 26^th, 2013 (pdf)
• OMB FAQs on Uniform Guidance dated November 26^th, 2014 (pdf)
• OMB crosswalk from Uniform Guidance to eight Circulars (pdf)
• OMB crosswalk from eight Circulars to Uniform Guidance (pdf)
• OMB chart comparing A-87, A-21, A-122, and Uniform Guidance (pdf)
• OMB chart comparing Uniform Guidance Appendix I, A-110, A-102, A-21, A-122, A-87, A-89, and A-133 (pdf)
• OMB chart comparing A-133 and proposed Uniform Guidance Subpart F (pdf)
• 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)