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Quick Guide to Uniform Guidance

  New OMB Uniform Guidance  

The Office of Management and Budget “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule” was released in the Federal Register on December 26, 2013 (2 CFR Chapter I, Chapter II, Part 200, et al.).  Per the OMB webpage this guidance “will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up.”  The effective date is December 26th, 2014 

The Controller’s Office is leading the implementation effort.  In preparation for the December 26th, 2014 effective date, working groups based on each of the administrative subparts will be formed.   Each group will have a chair and, initially, representatives from central administration (including staff from outside of the research community for some parts).  They will initially be responsible for determining the impact of the new regulations on existing policies and procedures and identifying if any changes are needed.  If changes are needed, representatives from the schools and other departments will be added as appropriate to the working groups to revise policies and procedures, as well as create new training materials to ensure broad and effective communication strategies. 

Various areas, primarily within the Controller’s Office, will be assigned oversight responsibility for review of the revised Selected Items of Cost to determine what changes, if any, are needed to current policies, procedures and practices related to our treatment of allowable costs.  As noted above, if changes are needed, these oversight groups will be expanded.


As more information becomes available, we will post it on this website.  If you have any questions, please direct them to uniformguidance@rice.edu .


Additional Information 

Rice University: Quick Guide to Uniform Guidance

2 CFR Part 200: eCFR - Code of Federal Regulations 

OMB Policy Statements: Uniform Grant Guidance 

Uniform Guidance Crosswalk from Existing Guidance to Final Guidance 

Uniform Guidance Crosswalk from Final Guidance to Existing Guidance 

Cost Principles Comparison Chart -- 2 CFR Part 225 (A-87), 2 CFR Part 220 (A-21), 2 CFR Part 230 (A-122), and Final Uniform Guidance 

Audit Requirements Comparison Chart -- OMB Circular A-133 and Proposed Uniform Guidance Subpart F 

Definitions Comparison Chart 

Administrative Requirements Comparison Chart 

COFAR* Frequently Asked Questions (02/12/14) 


*The Council on Financial Assistance Reform (COFAR) was created in 2011.  It led the effort to revise the above OMB circulars to improve delivery, management, coordination, and accountability of Federal grants and cooperative agreements.