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). This guidance supersedes and streamlines the eight existing OMB Circulars:
- A-21 Cost Principles for Educational Institutions
- A-87 Cost Principles for State, Local and Indian Tribal Governments
- A-122 Cost Principles for Non-Profit Organizations
- A-110 Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations
- A-102 Grants and Cooperative Agreements With State and Local Governments
- A-133 Audits of States, Local Governments and Non-Profit Organizations
- A-50 Audit Follow-up
- A-89 Catalog of Federal Domestic Assistance
This is a major reform of how the federal government provides assistance awards (e.g., grants and cooperative agreements). The goal is to increase accountability and transparency while reducing the administrative burden on non-federal entities receiving federal awards.
These new federal regulations become effective for new federal awards and new funding for existing awards on December 26, 2014.
UC San Francisco has assembled a project taskforce to review the changes that may affect policy, procedure, and system changes. This website has been created as a resource for tracking the progress of the taskforce, providing feedback and understanding and implementing the changes.