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Office of Sponsored Programs

OMB Uniform Guidance

What is the OMB Uniform Guidance?

The Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called “Uniform Guidance”) was officially implemented in December 2014 by the Council on Financial Assistance Reform (COFAR). The Uniform Guidance – a “government-wide framework for grants management” – synthesizes and supersedes guidance from earlier OMB circulars. Effective dates were immediate for Federal agencies and all non-Federal agencies must comply by December 26, 2014. This will be applied to audits of fiscal years beginning on or after December 26, 2014. 

***Carthage College will take part in the allowed grace period for the implementation of the procurement standards in 2 CFR 200.317 through 200.326 for fiscal years beginning on or after December 26, 2017. Carthage will follow the federal procurement rules found in the OMB Circular A-110. This deferment is authorized by the OMB update on the Federal Register effective May 17, 2017

What impact does Uniform Guidance have on federal grantees?

The reforms that comprise the Uniform Guidance aim to reduce the administrative burden on award recipients and, at the same time, guard against the risk of waste and misuse of Federal funds. Among other things, the OMB’s Uniform Guidance does the following:

  • Removes previous guidance that is conflicting and establishes standard language;

  • Directs the focus of audits on areas that have been identified as at risk for waste, fraud and abuse;

  • Lays the groundwork for Federal agencies to standardize the processing of data;

  • Clarifies and updates cost reporting guidelines for award recipients.