The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, known as the Uniform Guidance, were introduced on December 26, 2013. This significant update streamlined and replaced previous guidelines from eight OMB Circulars, including A-110, A-21, and A-133. The Uniform Guidance encompasses definitions, uniform administrative requirements (covering both pre- and post-award phases), cost principles, and audit mandates.
This updated guidance became effective for all new federal awards issued on or after December 26, 2014. Existing awards receiving new or additional funding after this date may also be modified to align with the terms of the Uniform Guidance.
Federal agencies are currently in the process of implementing the Uniform Guidance, with some adopting it fully and others specifying particular exceptions. To understand the applicable rules for any new or incremental federal funding, it’s crucial to review the Uniform Guidance itself, the implementing plan of the sponsoring agency, and the specific terms outlined in the Notice of Award.
Northeastern University is actively updating its internal guidelines and policies to ensure compliance with the Uniform Guidance. The university is committed to keeping its research community informed of these changes as they are implemented. Researchers and administrators at Northeastern should stay updated on these evolving guidelines to ensure adherence to federal regulations.
Key Resources for Uniform Guidance
OMB Resources
For direct access to the official documents and further information from the Office of Management and Budget (OMB) regarding the Uniform Guidance, please refer to the resources provided on the OMB website.
Navigating the Uniform Guidance Subparts
The Uniform Guidance is structured into several key subparts, each addressing a specific area:
- Subpart A (200.0 – 200.99) – Acronyms and Definitions: Essential definitions and acronyms used throughout the guidance.
- Subpart B (200.100 – 200.113) – General Provisions: General rules and principles applicable to federal awards.
- Subpart C (200.200 – 200.211) – Pre Award Requirements: Requirements that must be met before a federal award is granted.
- Subpart D (200.300 – 200.345) – Post Award Requirements: Obligations and regulations that apply after a federal award has been received.
- Subpart E (200.400 – 200.475) – Cost Principles: Principles for determining allowable costs under federal awards.
- Subpart F (200.500 – 200.521) – Audit Requirements: Requirements for audits of non-federal entities expending federal awards, effective for fiscal years starting on or after December 26, 2014. This subpart includes Appendices I-XI.
Agency Resources
Consult the websites of federal agencies that sponsor research at Northeastern University for agency-specific implementation plans and guidance related to the Uniform Guidance.
NCURA Resources
The National Council of University Research Administrators (NCURA) is a valuable resource for understanding the Uniform Guidance and its implications for universities. Check the NCURA website for resources and updates.
Other Resources
Additional resources may be available to help navigate the complexities of the Uniform Guidance. It is recommended to explore professional organizations and publications in the field of research administration.
This site will continue to provide updates on Northeastern University’s implementation of the OMB Uniform Guidance, which took effect on December 26, 2014. Please revisit this page for ongoing content additions and revisions regarding Northeastern Uniform compliance and related updates.
Last Updated on November 28, 2023
