In December 2013, the Federal Office of Management and Budget (OMB) issued its final Uniform Guidance (UG) on administrative requirements, cost principles and audit requirements for federal awards (e.g. research grant awards). The UG unifies eight different circulars that have guided federal assistance management for years (such as Circular A-21 for cost principles with educational institutions that was last revised in 2004, and Circular A-110 for administrative standards for federal grants that was revised in 1993 and amended in 1999). The stated goal of OMB's UG is to accomplish the President's directives to (1) streamline guidance for federal awards to ease administrative burden, and (2) strengthen oversight over federal funds to reduce risks of waste, fraud, and abuse. The UG complements ongoing OMB efforts to modify grant-making approaches.
The UG is expected to impact - directly and/or indirectly – all Institutions of Higher Educations’ (IHEs) areas associated with sponsored research, such as purchasing, subrecipient monitoring, effort and fCOI reporting, application/award certifications, application reviews and IHEs' internal controls, audits, associated training needs, and more. Barring an OMB extension, the UG applies to new awards and increments to existing awards made on or after December 26, 2014.
December 26, 2013: UG released
June 26, 2014: Agencies' UG implementation plans due
December 26, 2014: UG applies
‘University Perspectives’ on Uniform Guidance (COGR and FDP; June 4, 2014)
The OMB Uniform Guidance: Key Issues for Universities (NCURA webinar available until June 13, 2014)