OMB Uniform Guidance

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OMB Seal On December 26, 2013, the White House Office of Management and Budget (OMB) issued final guidance entitled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in the Federal Register. Effective December 26, 2014, this "Uniform Guidance" replaced the administrative, accounting, audit rules and principles promulgated in eight OMB Circulars, including A-21, A-110, and A-133, and governs the administration of federal grants and cooperative agreements at all institutions of higher education, including the University of California:

  • A-21 Cost Principles for Educational Institutions*
  • A-87 Cost Principles for State, Local and Indian Tribal Governments
  • A-122 Cost Principles for Non-Profit Organizations
  • A-110 Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations*
  • A-102 Grants and Cooperative Agreements With State and Local Governments
  • A-133 Audits of States, Local Governments and Non-Profit Organizations*
  • A-50 Audit Followup
  • A-89 Catalog of Federal Domestic Assistance

* Applicable to UCI

This is a major reform of how the federal government provides assistance awards (e.g., grants and cooperative agreements) with the goal of increasing accountability and transparency while reducing the administrative burden on non-federal entities receiving federal awards.

These new federal regulations became effective for new federal awards and new funding for existing awards on December 26, 2014. Although UCI implemented most of the Uniform Guidance on December 26, 2014, the Procurement Standards outlined in 2 CFR 200.317 through 200.326 were not implemented until July 1, 2018. 

Until such time as University policy and guidance is brought into conformance with the new federal rules, the Uniform Guidance will take precedence where it differs from University policy and/or guidance.

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