OMB Uniform Guidance
What is Uniform Guidance?
The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) were released on December 26, 2013. The Uniform Guidance streamlines and supersedes guidance that was previously contained in eight different OMB Circulars. Included in the new guidance are definitions, uniform administrative requirements (both pre- and post- award), cost-principles, and audit requirements. From the university perspective, the Uniform Guidance will supplant OMB Circulars A-110, A-21, and A-133 as the definitive resource for administrative issues.
When is Uniform Guidance in effect?
The Uniform Guidance administrative requirements and cost-principles will 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.
Subpart F, Audit Requirements, will apply to audits on non-Federal entity fiscal years beginning on or after December 26, 2014. For Wayne State University, this will be Fiscal Year October 1, 2015 – September 30, 2016.
Where can I find more information?
The Council on Governmental Relations (COGR) has done extensive work to analyze the guidance, and a link to its “COGR Guide” document is provided (see Related Links). The Federal Demonstration Partnership (FDP) has done analysis and partnered with COGR to produce white papers on various Uniform Guidance topics (see Related Links).
Additional information regarding Uniform Guidance is available at the Council on Financial Assistance Reform (COFAR) website, which contains background information, FAQs, and links to the Uniform Guidance and supplemental materials.
How is WSU implementing the Uniform Guidance?
Wayne State University is working as part of the Council on Governmental Relations and the Federal Demonstration Partnership to analyze and understand the potential impacts of the Uniform Guidance. Wayne State University is awaiting Federal agencies’ final implementing guidance. Federal agencies were to submit draft implementing guidance to the Office of Management and Budget by June 26, 2014 and are expected to implement the requirements by December 26, 2014. In the interim, Sponsored Program Administration is working with WSU Fiscal Operations to identify the major areas of impact. Implementation plans are underway and will be communicated to the various stakeholders as they become available.
For questions or comments related to Uniform Guidance or WSU‘s implementation of Uniform Guidance, please contact Gail Ryan, Assistant Vice President, Sponsored Program Administration,firstname.lastname@example.org; 577-6595.