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OMB Uniform Guidance (formerly "Super Circular") Information


The U.S. Office of Management and Budget (OMB) is consolidating eight of its existing circulars into one document. This document, titled 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, commonly referred to as the Uniform Guidance. The Uniform Guidance was published in the Federal Register on December 26, 2013, and is set to take effect later in 2014.

This webpage pulls together a number of reference materials and tools for you to use in learning more about the Uniform Guidance and how it will impact your agency and the federal grants you receive and administer. We’ll update this page as more information is made available.

The Document

The Uniform Guidance is a substantial document, and currently is available only online at the e-CFR (electronic Code of Federal Regulations) website.

Federal Register Notice 12-19-2014 - Interim Final Rule [PDF, 2.99 MB]

What it Replaces

The Uniform Guidance will combine eight previously separate sets of OMB guidance:

  • Circular A-133, Audits of States, Local Governments and Non-Profit Organizations
  • Circular A-21, Cost Principles for Educational Institutions
  • Circular A-87, Cost Principles for State, Local and Indian Tribal Governments
  • Circular A-102, Grants and Cooperative Agreements with State and Local Governments
  • Circular A-110, Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
  • Circular A-122, Cost Principles for Non-Profit Organizations
  • Circular A-50, Audit Follow up
  • Circular A-89, Federal Direct Program Assistance Information

Goal of the Uniform Guidance

With this document, OMB’s goal is to:

  • Streamline guidance for federal awards to ease administrative burden.
  • Strengthen oversight over federal funds to reduce risks of waste, fraud and abuse.
  • Focus grant policies on areas that emphasize the achievement of better grant outcomes at a lower cost.

Effective Dates

The standards that affect the administration of grants and cooperative agreements issued by federal agencies will be effective for awards or increments of awards issued on or after December 26, 2014. The audit provisions are effective for fiscal years beginning on or after December 26, 2014.

Recorded Webinars

The Council on Financial Assistance Reform (COFAR) held a webinar on Monday, 1/27/14, that touched on many of the changes that will be adopted by OMB’s new Uniform Guidance. Here’s the information sent out by COFAR regarding the webinar, along with the links to each of the separate segments:

On Monday, January 27th, the Council on Financial Assistance Reform (COFAR), held a training webcast for more than 5,000 registered viewers, on the major updates to OMB’s recently reformed guidance on Administrative Requirements, Audit Requirements and Cost Principles for Federal Financial Assistance (2 C.F.R. 200). The presenters provided the public with a comprehensive overview of the guidance, insight into the COFAR’s deliberative process during the two year development process, and addressed frequently asked questions.

Uniform Guidance 1-27-14 Training Webcast Recordings

Uniform Guidance Implementation: A Conversation Presented by the COFAR, 10-2-2014 Webcast Recording

You can view this webcast in its entirety (lapse time 1:57), or view just an individual segment. The available segments are:

  • Welcome
  • Opening Remarks
  • Session 1: Internal Controls from the Uniform Guidance COFAR Conversation
  • Session 2: Procurement Standards from the Uniform Guidance COFAR Conversation
  • Session 3: Single Audit Reporting from the Uniform Guidance COFAR Conversation
  • Session 4: Administrative Flexibilities and Performance from the Uniform Guidance COFAR Conversation
  • Session 5: Indirect Cost Rates for Subrecipients from the Uniform Guidance COFAR Conversation

The webcast can be accessed either through the COFAR website or directly from YouTube.

NOTE: Depending on your location and system security, you may have to obtain a Web Filtering Waiver [PDF] to watch the YouTube videos.

Frequently Asked Questions (FAQs)

COFAR has published a list of FAQs addressing issues surrounding the Uniform Guidance. The current list of FAQ’s can be found at on the COFAR website.

Reference Materials