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Uniform Guidance Overview


The Office of Management and Budget (OMB) issued the “Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance)”. The Uniform Guidance consolidates, streamlines and supersedes eight existing OMB Circulars, including Circulars A-21, A-110 and A-133. The new guidance affects all Federal grants and contracts that were awarded on or after December 26, 2014.


The Uniform Guidance is intended to reduce the administrative burden and cost of compliance for Federal awardees. Below are selected items of cost that should be considered in budget preparation and post-award management in accordance with Subpart E – Cost Principles in the Uniform Guidance: