Uniform Guidance

OMB Uniform Guidance (2 CFR 200)

On December 26, 2013, the Office of Management and Budget (OMB) issued the Uniform Administrative Requirements, Cost Principles and Audit Requirements (Uniform Guidance or 2 CFR 200).  The Uniform Guidance (UG) streamlines and supersedes guidance previously contained in eight separate OMB Circulars.  For Institutions of Higher Education, like the University of Miami, the UG supersedes OMB Circulars A-110, A-21 and A-133.  Included in the guidance are uniform administrative requirements (pre and post award), cost principles, audit requirements and definitions.  Below are links to the Uniform Guidiance Part Title 2 last amended 10/18/2021. 

Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

The Uniform Guidance is broken down into Subparts. 

Subpart A - Acronyms and Definitions
Subpart B - General Provisions
Subpart C - Pre Award Requirements
Subpart D - Post Award Requirements
Subpart E - Cost Principles
Subpart F - Audit Requirements
Appendices - Some of the rules were not incorporated into the consolidated set of guidance, but rather remained applicable only to a specific type of entity. These rules are incorporated into the appendices. Appendix III is applicable to Institutions of Higher Education.  There is a Compliance Supplement and an Award Term and Condition for Recipient Integrity and Performance Matters.  

This page contains information about the agency implementation of the Uniform Guidance as well as things that the University is doing to implement it.
On February 5, 2015, the National Institutes of Health issued Interim General Grant Conditions for NIH grant awards aligned with the U.S. Department of Health and Human Services (HHS) regulations implementing OMB’s Uniform Guidance at 45 CFR Part 75.

The National Science Foundation (NSF) has issued a set of frequently asked questions (FAQs) on NSF’s implementation of 2 CFR § 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

This page contains an ORA presentation on the Uniform Guidance, Frequently Asked Questions created by the Council on Financial Assistance Reform (COFAR) as well as a Webinar titled "Uniform Guidance Implementation: A Conversation" presented by COFAR.

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