Referred to by many names: the Omni-Circular; the Super Circular; A-81; Uniform Grant Guidance, -- the new regulations located at 2 CFR 200 consolidate 8 federal regulations into a single comprehensive policy guide. Here, we refer to it as the OMB Uniform Guidance.
The following are some basic questions and answers about the new OMB Uniform Guidance.
The Uniform Guidance will supersede all 8 federal regulations, including A-110, A-21, and A-133.
The Uniform Guidance becomes effective for new federal awards and new funding for existing awards on December 26, 2014. The first Fiscal Year under the new guidance begins July 1, 2015.
This new guidance can be found at 2 CFR 200. Please see the Guidance tab for a link to the electronic and pdf copy.
- Subpart A – Acronyms and Definitions
- Subpart B – General provisions
- Subpart C – Pre Award
- Subpart D – Post Award
- Subpart E – Cost Principles
- Subpart F – Audit Requirements
Federal Agencies have until June 26, 2014 to submit to OMB their proposed agency-specific implementations of the new guidance. OMB will work with the agencies to ensure the agency-specific implementations are acceptable and implemented by the December 26, 2014 deadline. Please see the Guidance tab for more information.
Visit the Council on Financial Assistance Reform's (COFAR's) website for addtiional FAQS. COFAR is a 10-member council which is composed of OMB's Office of Federal Financial Management (co-chair) and the eight largest grant-making agencies.