OMB Uniform Guidance

OMB Uniform Guidance

White House
On December 26, 2013, the White House Office of Management and Budget (OMB) issued final guidance entitled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).  The Uniform Guidance went into effect on December 26, 2014.  Located at 2 CFR 200, this guidance supersedes and streamlines the following OMB Circulars:

This is a major reform of how the federal government provides assistance awards (e.g., grants and cooperative agreements) with the goal of increasing accountability and transparency while reducing the administrative burden on non-federal entities receiving federal awards.