Uniform Guidance Basics

The Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (or 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 –consolidates and replaces eight OMB Circulars including A-110 (Administrative requirements), A-21 (Cost principles), and A-133 (Audit requirements).

Uniform Guidance applies to all new federal awards issued on or after December 26, 2014. Modifications that add new funding to awards issued prior to the implementation date may include a clause updating the terms of the award to fall under the new Guidance.