Uniform Guidance: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards
December 23, 2014
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 California State University system. The CSU HUGE (Harnessing Uniform Guidance Effectively) team has developed a PI quick reference guide. Please feel free to adapt the guide to fit your campus needs.
CSU policy statement regarding the implementation of the Federal Government’s Uniform Guidance, Code of Federal Regulations, Title 2, Section 200 (2 CFR 200) – effective December 26, 2014. One of the requirements of implementation is to identify whether you will follow OMB Circular A-110 for procurement standards or the new procurement standards in the Uniform Guidance. In the announcement we have elected to continue under A-110 until the UG effective date for procurement standard implementation of 7/1/16, while giving each campus/auxiliary the option of implementing the UG standards earlier.