The Office of Management and Budget (OMB) has published revised and consolidated guidance on the management of federal awards. This new guidance, officially called the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, will be effective for awards issued on or after December 26, 2014. It replaces eight existing OMB circulars including A-21, A-110 and A-133.
What? The Uniform Guidance is the most comprehensive regulatory change in research administration in 50 years, affecting federal grant administration, cost accounting, and audit policies.
Why? These changes are being implemented in order to:
- Streamline guidance on federal awards
- Reduce administrative burden
- Strengthen oversight over Federal funds to reduce the risks of waste, fraud and abuse
- Increase the efficiency and effectiveness of Federal awards and best use of funds
- Set standard requirements for financial management of awards across the entire Federal government.
Who? This reform impacts Federal agencies, non-Federal entities (states, local governments, Indian tribes, institutions of higher education (IHE), and nonprofit organizations) that receive Federal awards as a recipient or subrecipient, and their auditors.
How? Federal agencies (NSF, NASA, DOE, etc.) must develop their own agency-specific policies that conform to the Uniform Guidance. In order to effectively adopt the new regulations and agency policies, The University of Mississippi is reviewing its current policies and procedures to ensure they are consistent with the new guidance. UM will modify policies and procedures as necessary and use this new regulation as an opportunity to update existing practices.
- Administrative requirements and cost principles apply to new awards and additional funding for existing awards (funding increments) issued on or after December 26, 2014.
- The University of Mississippi, as provided by the waiver of procurement rules stated in COFAR FAQ, Section 110-6, released November 26, 2014, has delayed implementation of the Uniform Guidance Procurement Standards until July 1, 2016. In the interim, the OMB Circulars will apply to grants and cooperative agreements.
- Audit requirements will become effective for the fiscal year July 1, 2015 – June 30, 2016.
The UM ORSP will update this page with information as it becomes available.
ORSP Contacts for Questions Relating to Uniform Guidance
- Pre-Award: Contact the Program Development Specialist assigned to your school or department
- Post: Award: Contact Anita Randle.
Navigating the Uniform Guidance
For ease of navigation, the Uniform Guidance is broken down into its following subparts:
Preamble - Major Policy Reforms (The preamble provides a useful framework and discussion of how certain guidelines were ultimately determined.)
Subpart A (200.0 - 200.99) - Acronyms and Definitions
Subpart B (200.100 - 200.113) - General Provisions
Subpart C (200.200 - 200.211) - Pre Award Requirements
Subpart D (200.300 - 200.345) - Post Award Requirements
Subpart E (200.400 - 200.475) - Cost Principles
Subpart F (200.500 - 200.521) - Audit Requirements (includes Appendices I-XI) - Subpart F will apply to audits of fiscal years beginning on or after December 26, 2014
The Quick Guide highlights significant changes that affect proposal budgets, subawards, and charging of direct costs. Not all changes are noted. If you have questions or need clarifications, be sure to contact the UM Office of Research and Sponsored Programs.
Federal Agency Implementation and Updates
This section is dedicated to the federal agency implementation plans of the Uniform Guidance. See the link for each agency's roll-out plans, which include policy guides and terms and conditions.
University of Mississippi Policies and Guidelines
The following are Univeristy of Mississippi policy and guidance documents relevant to Uniform Guidance:
- Allowable Costs - Sponsored Programs
- Cost Sharing
- Directly Charing Costs to Sponsored Projects that are Normally Considered F&A Costs
- End-of-Project Purchasing: Computing Devices
- Subrecipient vs. Contractor Determination
Learn more: FAQs, Links and Additional Resources