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Uniform Guidance


The U.S. Office of Management and Budget (OMB)has consolidated eight of its circulars into one document, titled Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards ( 2 CFR Part 200) – commonly referred to as the Uniform Guidance. The Uniform Guidance was published in the Federal Register on December 26, 2013 and became effective December 26, 2014. The information below explains how the Uniform Guidance may affect your agency and the federal grants you receive and administer. Check this page frequently for updates as the new requirements are implemented.

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 (for the commonwealth, fiscal year 2015-16).

The Document

The Uniform Guidance is currently available in electronic format only, online at the Electronic Code of Federal Regulations (e-CFR) website.

What it Replaces

The Uniform Guidance combines eight 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

Goals of the Uniform Guidance

OMB’s goals for the Uniform Guidance are to:

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

Recorded Webinars

The Council on Financial Assistance Reform (COFAR) held a webinar on January 27, 2014 highlighting many of the changes that will occur with the Uniform Guidance. Presenters provided the public a comprehensive look at the guidance, insight into the COFAR’s deliberative process during the two year guidance development and answers to frequently asked questions.


COFAR Uniform Guidance Training Webcast Recordings

COFAR Training Introduction

Webcast Recording

COFAR Training Administrative Requirements

Webcast Recording
Presentation Slides (PPTX)

COFAR Training Cost Principles

Webcast Recording
Presentation Slides (PPTX)

COFAR Training Audit Requirements

Webcast Recording
Presentation Slides (PPTX)

Frequently Asked Questions (FAQs)

COFAR publishes an FAQ document that includes answers to common questions about the Uniform Guidance. The updated FAQ document is available on the COFAR website. The Pennsylvania Office of the Budget (OB) also publishes Uniform Guidance FAQs pertaining to the single audit requirements found in 2 CFR Part 200, Subpart F. Entities receiving federal grant funds passed through the commonwealth (subgrantees) and their auditors can refer to OB’s Single Audit Submissions website for more information about how the Uniform Guidance affects single audit.

Reference Materials