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 Office of Research Financial Services Compliance Department at complgca@research.rutgers.edu

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.

Uniform Guidance Area University Resource
Award Closeout (§ 200.343) Grant and Contract Accounting Award Closeout

Conflict of Interest (§ 200.112)

University Policy 90.2.5, Investigator Conflict of Interest [PDF]
Cost Share (§ 200.306) Office of Research and Sponsored Programs Budget Template
Direct Charging of Administrative and Clerical Salaries (§ 200.413) Office of Research and Sponsored Programs Budget Template
Direct Charging of Computer Devices (§ 200.453) Office of Research and Sponsored Programs Budget Template
Effort Reporting (§ 200.430) Grant and Contract Accounting Effort Reporting Policies, Procedures, and Forms
Internal Controls (§ 200.303) University Policy 40.5.1, Internal Audit [PDF]
Prior Approval (§ 200.407) Office of Research and Sponsored Programs Prior Approval
Procurement Standards (§ 200.317-326) University Procurement Services
Records Retention (§ 200.333) Records Managements Department
Subrecipient Issuance and Modification (§ 200.330, § 200.332) Office of Research and Sponsored Programs Subaward Process
Subrecipient Monitoring (§ 200.331) Office of Research and Sponsored Programs Subaward Process

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.

Agency Updates and Other Resources