On December 26, 2013 the Office of Management and Budget (OMB) released its final rule of “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” (2 CFR Chapters I, II, Part 200, et al), and later provided interim updates.
This guidance to federal agencies consolidates and replaces eight OMB Circulars such as the A-110 (Administrative requirements), A-21 (Cost principles), and A-133 (Audit requirements). The Uniform Guidance (UG) applies to all new federal awards issued on or after December 26, 2014. Modifications adding new funding to awards issued prior to that date may also include a clause updating the terms of the award to fall under UG.
Note that Federal-wide Research Terms and Conditions (RTC), including waiver of prior approvals and other requirements, do not apply to awards that are subject to Uniform Guidance until such time as revised RTCs that incorporate UG are approved. The revised RTCs are currently available for public comment. Until then, the previous RTCs continue to apply to awards subject to A-110 and are still available on the National Science Foundation (NSF) website at: http://www.nsf.awards/managing.National Science Foundation (NSF), has served as the official host of participating agency documents relating to the Federal Demonstration Partnership, (FDP) since 2008. NSF will continue to host throughout the October 2014-2016 implementation of the Uniform Guidance. Each agency will have additional/special terms in addition to the 2 CFR§200. For more detail see NSF http://www.nsf.awards/managing. For specific agency terms and conditons please use the links below until the NSF website has completed update.
UNIFORM GUIDANCE-Information can be found more easily by understanding that the Uniform Guidance is broken down into Subparts. The preamble also provides a useful framework and discussion of how certain guidelines were ultimately determined.
Preamble – Major Policy Reforms
Federal agencies (NIH, NSF, Dept of Energy, etc) have each developed their own agency-specific implementation plans for the Uniform Guidance. The plans for some agencies adopt the Uniform Guidance in its entirety. Other agencies list specific exceptions. It is necessary to review the Uniform Guidance, the sponsoring agency’s implementation plan and the award terms to determine what rules will apply to any new federal funding.
AGENCY UPDATES -
NIH Grants Policy Statement (final) - March 31, 2015
and Financial Assistance Administrative Terms - Revised April 21, 2016