Uniform Guidance Policy
Compliance and Audit related questions relating to our Single Audit under OMB Circular A-133 or 2 CFR 200 subpart F should be directed to the Grant & Contract Accounting (“GCA”) Compliance Department at email@example.com
On December 26, 2013, the White House Office of Management and Budget (OMB) issued a new grant management policy, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, otherwise referred to as Uniform Guidance (UG). The UG policy consolidates, streamlines and supersedes eight existing OMB Circulars, including Circulars A-21, A-110 and A-133. View the federal Uniform Guidance Policy here.
The UG administrative requirements and cost principles apply to new and incremental funding awarded after December 26, 2014. Existing Federal awards will continue to be governed by the terms and conditions under which they were awarded. The UG audit requirements will apply to Rutgers effective July 1, 2015 for Fiscal Year 2015-2016.
Implementation of the OMB Uniform Guidance
Rutgers established a Uniform Guidance Steering Committee in order to coordinate the implementation of Uniform Guidance. Among the steering committee’s goals is to keep the Rutgers research community informed about changes that will affect the work of principal investigators (PIs), researchers, administrators and others involved in sponsored programs.
The table below summarizes the university's implementation of Uniform Guidance to date.
Navigating the Uniform Guidance Policy
Information can be found more easily by understanding that the Uniform Guidance is broken down into subparts. The preamble provides a useful framework and discussion of how certain guidelines were ultimately determined.
The Uniform Guidance Policy is separated into subparts.
- Preamble - Major Policy Reforms
- Subpart A (200.0 - 200.99) - Acronyms and Definitions
- Subpart B (200.100 - 200.113) - General Provisions
- Subpart C (200.200 - 200.211) - Pre-Award Requirements
- Subpart D (200.300 - 200.345) - Post-Award Requirements
- Subpart E (200.400 - 200.475) - Cost Principles
- Subpart F (200.500 - 200.521) - Audit Requirements (includes Appendices)
Agency Updates and Other Resources
- National Science Foundation (NSF) Proposal and Awards Policies and Procedures Guide, December 2014 [PDF]
- United State Chief Financial Officers' Council on Financial Assistance Reform (COFAR)
- COFAR Frequently Asked Questions (updated as of November 2014)
- COFAR Training Webcast Series
- Council on Governmental Relations (COGR)