On December 26, 2013, the Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance or 2 CFR 200) for federal awards. The Uniform Guidance streamlines and supersedes guidance previously contained in eight separate OMB Circulars. Included in the new guidance are uniform administrative requirements (pre and post-award), cost principles, audit requirements, and definitions. From the SIBCR perspective, the Uniform Guidance supersedes OMB Circulars A-110, A-122, and A-133.

The Procurement guidelines took effect October 1, 2018. Information about the procurement standards can be found here.

Quick Links:
Federal Register - 2 CFR 200
Council on Financial Assistance Reform (COFAR) – 8/29/2014 Frequently Asked Questions
COFAR's "Uniform Guidance Implementation: A Conversation Presented by the Council on Financial Assistance Reform" - Webinar