OMB Uniform Guidance

2024 Revisions & Resources

On April 22, 2024, OMB finalized significant revisions to the Uniform Guidance (2 CFR), which include changes such as removing the DS-2 requirement for certain institutions, raising the equipment capitalization threshold to $10,000, and increasing the de minimis indirect cost rate to 15%.

The 2024 Revisions went into effect on October 1, 2024; however, some implementation aspects, particularly those impacting UC’s federally negotiated indirect cost rates or requiring university-wide policy changes, may take effect later depending on specific circumstances.

This page contains information that supports the implementation of the 2024 Revisions.