OMB Uniform Guidance
New
- U.S. Chief Financial Officers (CFO) Council: 2 CFR Frequently Asked Questions (May 3, 2021)
- OMB: Guidance for Grants and Agreements: Correcting amendments (Federal Register, February 22, 2021)
Overview
Grants and contracts awarded by the federal government to UC Berkeley are subject to federal government administrative requirements, cost principles, and audit requirements. At one time, there were three Office of Management and Budget (OMB) circulars that provided this guidance: A-110 (administrative requirements), A-21 (cost principles), and A-133 (audit requirements).
On December 26, 2013, OMB issued new guidelines for federal grants management through one “super” circular entitled, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.” This “Uniform Guidance” was designed to reduce the administrative burden on recipients of federal funds as well as the risk of waste, fraud, and abuse.
Since that time, UC Berkeley has complied with 2 CFR Part 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
This following information describes the University of California and Berkeley campus implementation of this guidance.
UC and UC Berkeley Implementation
UC Office of the President
In preparation for the implementation of Uniform Guidance on December 26, 2014, the University of California, as well as organizations like the Council on Governmental Relations (COGR) and the Federal Demonstration Partnership (FDP), convened working groups of experts across the research administration life cycle to analyze these new rules and develop ways to implement them. UC Berkeley representatives were included in these working groups. The following documents describe the outcome of these deliberations:
- Implementation of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (RPAC Memo 14-09)
- Uniform Guidance Workgroup Assessment Report
UC Berkeley
UC Berkeley Guidance
- UC Berkeley Campus Guide to OMB Uniform Guidance
- Federal Uniform Guidance Overview for Principal Investigators: Preaward
- Supply Chain Management Policies: OMB Uniform Guidance (2 CFR 200)
- Uniform Guidance presentation, UC Berkeley Audit and Advisory Services (June 10, 2015)
- November 20, 2014 RAC Forum: Uniform Guidance (2 CFR 200) Presentation Slides, Federal Uniform Guidance Overview for PIs: Postaward
- October 16, 2014 RAC Forum: Uniform Guidance Update Presentation Slides
Based on the preliminary work conducted by UCOP, Berkeley set up a campus-wide work group to coordinate implementation of the Uniform Guidance. UC Berkeley’s implementation efforts were aligned with the other UC campuses and the systemwide efforts. UC Berkeley’s guidance is posted on this page and other administration websites.
- Audit and Advisory Services
- Berkeley Regional Services: Research Administration
- Controller’s Office
- Intellectual Property and Industry Research Alliances
- Property Management
- Research Administration and Compliance
- Supply Chain Management (Procurement Services)
Federal Agency Implementation
- Federal Awarding Agency Regulatory Implementation of Office
of Management and Budget’s Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for
Federal Awards (December 19, 2014 Federal Register)
- Research Terms and Conditions
- Research Terms and Conditions (RTC) Agency Implementation Statements - November 12, 2020
- RTC Overlay to 2 CFR 200 - November 12, 2020
- RTC Appendix A Prior Approval Matrix - November 12, 2020
- RTC Appendix B Subaward Requirements - November 12, 2020
- RTC Appendix C National Policy Requirements - November 12, 2020
Agriculture Department
- Federal-Wide Research Terms and Conditions: Agency Specific Requirements USDA/NIFA 11/20
- Federal Register USDA: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (February 16, 2016)
- National Institute of Food and Agriculture (NIFA) Terms and Conditions
Commerce Department
- Federal-Wide Research Terms and Conditions: Agency Specific Requirements DOC 11/20
- Federal Register: DOC: Federal Awarding Agency Regulatory Implementation of Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (July 28, 2015)
- Federal Register: Department of Commerce Pre-Award Notification Requirements for Grants and Cooperative Agreements (December 30, 2014)
- Financial Assistance Policy
Defense Department
- Federal Register: Implementation of Governmentwide Guidance for Grants and Cooperative Agreements (August 19, 2020)
- Federal Register: Award Format for DoD Grants and Cooperative Agreements (August 19, 2020)
- Federal Register: Administrative Requirements Terms and Conditions for Cost-Type Grants and Cooperative Agreements to Nonprofit and Governmental Entities (August 19, 2020)
- Federal Register: National Policy Requirements: General Award Terms and Conditions (August 19, 2020)
-
Federal Register: Definitions for DoD Grant and Agreement Regulations (August 19, 2020)
- Federal Register: Definitions for DoD Grant and Agreement Regulations in Subchapters A Through F (Proposed Rule) (November 7, 2016)
-
Federal Register: DoD Grant and Agreement Regulations (August 19, 2020)
- Federal Register: DoD Grant and Agreement Regulations (Proposed Rule) (November 7, 2016)
- DoD Research and Development (R&D) General Terms and Conditions (July 2018)
- U.S. Army Medical and Materiel Research Command USAMRAA General Research Terms and Conditions
Education Department
- DOED: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
- Federal Register: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Direct Grant Programs (November 2, 2015)
- Federal Register: Open Licensing Requirement for Direct Grant Programs (Proposed Rule) (November 3, 2015)
Energy Department
- Federal-Wide Research Terms and Conditions: Agency Specific Requirements DOE 11/20
- Grants Policy and Guidance
- Federal Register: DOE: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (September 24, 2015)
Environmental Protection Agency
- Federal Register: EPA: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Interim final rule with request for comment) (September 30, 2020)
- Federal-Wide Research Terms and Conditions
- General Terms and Conditions Applicable to EPA Assistance Agreement Recipients as of December 26, 2014
- Federal Register: Governmentwide Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (October 9, 2015)
Health and Human Services Department
- Federal-Wide Research Terms and Conditions: Agency Specific Requirements HHS/NIH 11/20
- Federal Register Health and Human Services Grants Regulation (December 12, 2016)
- Federal Register DHHS: Federal Awarding Agency Regulatory Implementation of Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Correction and Technical Amendments (April 4, 2016)
- Federal Register Federal Awarding Agency Regulatory Implementation of Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Technical Amendments (January 20, 2016)
National Institutes of Health
- Notice of Increases to the Simplified Acquisition and Micro-purchase Thresholds by the Office of Management and Budget (NOT-OD-18-219) (August 28, 2018)
- Federal-Wide Research Terms and Conditions: Agency Specific Requirements HHS/NIH 11/20
- NIH Grants Policy Statement
- NIH Grants Policy Statement (3/31/2015)
- NIH Interim Grant General Conditions (February 5, 2015) (superseded by the NIHGPS on 3/31/2015)
- Frequently Asked Questions: Uniform Guidance and NIH Interim Grant Conditions (February 5, 2015) (updated March 11, 2015)
- Eye on NIH Policy: OMB Uniform Guidance - What it Means for NIH & You (Video & Interactive Q&A) (March 12, 2015)
- NIH Interim General Grant Conditions Implementing New HHS Grants Regulations (Uniform Guidance) (NOT-OD-15-065) (February 5, 2015)
- Publication of Interim Final Rule Adopting OMB’s Final Guidance in 2 CFR Part 200 into HHS' Implementing Regulations at 45 CFR Part 75 (NOT-OD-15-046) (December 19, 2014)
Homeland Security
- Federal-Wide Research Terms and Conditions
- Federal Emergency Management Agency (FEMA): Grants - 2 C.F.R. Part 200
Housing and Urban Development Department
- HUD Grants: HUD Deputy Secretary Notice 2015-1: Transition to 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - Final Guidance, February 26, 2015
Institute of Museum and Library Services
- Federal Register: IMLS: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (September 21, 2015)
Justice Department
- Office of Justice Programs Uniform Guidance
- DOJ Grants Financial Guide
- Federal Register Adoption of Government-Wide Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (September 8, 2016)
National Aeronautics and Space Administration
- Federal-Wide Research Terms and Conditions: Agency Specific Requirements NASA 11/20
- NASA Grants and Cooperative Agreements: Regulations and Guidance
-
Federal Register NASA: Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (November 12, 2020)
- Federal Register Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (May 9, 2019)
- Federal Register Revisions to Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (NASA Case 2015-N030) (October 27, 2016)
- Federal Register: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (September 11, 2015)
National Archives and Records Administration
- Federal Register: Implementation of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (August 28, 2015)
National Endowment for the Arts
- Manage Your Award – FY15 and Later
- Federal Register: NEA: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (June 29, 2015)
National Endowment for the Humanities
- Federal Register: NEH: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (September 16, 2015)
National Science Foundation
- Federal-Wide Research Terms and Conditions: Agency Specific Requirements NSF 11/20 11/20 (Significant Changes in 11/20), 10/20 (Significant Changes in 10/20)
- Proposal & Award Policies & Procedures Guide (PAPPG)
- Federal Register: NSF: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Final Rule) (November 27, 2015)
- Frequently Asked Questions on NSF’s Implementation of 2 CFR § 200
State Department
- Federal Register: DOS: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (June 2, 2015)
Transportation Department
- Federal Aviation Administration (FAA) Federal-Wide Research Terms and Conditions
- Federal Register: Department of Transportation Regulatory Implementation of Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (December 17, 2015)
- Federal Highway Administration General Terms and Conditions for Assistance Awards
Uniform Guidance Resources
Uniform Guidance
- 2 CFR 200, Uniform Guidance (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)
- Federal Register: Guidance for Grants and Agreements,Office of Management and Budget (August 13, 2020)
-
Federal Register: Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (December 26, 2013)
-
Sections of the Uniform Guidance:
- Preamble – Major Policy Reforms
- Subpart A – Acronyms and Definitions
- Subpart B – General Provisions
- Subpart C – Pre Award Requirements
- Subpart D – Post Award Requirements
- Subpart E – Cost Principles
- Subpart F – Audit Requirements
-
Sections of the Uniform Guidance:
- Federal Register: Federal Awarding Agency Regulatory Implementation of Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (December 19, 2014)
- Federal Register: OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (May 17, 2017) - one-year grace period for implementation of the procurement standards through December 25, 2017
- Federal Register: OMB Universal Identifier and System of Award Management; Corrections (September 10, 2015) - technical correction and implementation of the Procurement Standards, 200.317 through 200.326, extended for one year to July 1, 2017
- Defense Department, General Services Administration, and the National Aeronautics and Space Administration, Federal Acquisition Regulation; OMB Circular Citation Update (Federal Register, July 14, 2016)
Office of Management and Budget
- Federal Register: Guidance for Grants and Agreements: Correcting amendments (February 22, 2021)
-
Federal Register: Guidance for Grants and Agreements,Office of Management and
Budget (August 13, 2020)
- Federal Register: Guidance for Grants and Agreements: A Proposed Rule by the Management and Budget Office (January 22, 2020)
- OMB Policy Statements: Uniform Grant Guidance
- Uniform Guidance Crosswalk from Predominant Source in Existing Guidance
- Uniform Guidance Crosswalk to Predominant Source in Existing Guidance
- Uniform Guidance Cost Principles Text Comparison
- Uniform Guidance Audit Requirements Text Comparison
- Uniform Guidance Definitions Text Comparison
- Uniform Guidance Administrative Requirements Text Comparison
- M-18-18, Implementing Statutory Changes to the Micro-Purchase and the Simplified Acquisition Thresholds for Financial Assistance (June 21, 2018)
- OMB Grants Management Circulars (also see archive OMB Grants Management Circulars)
- M-14-17, Metrics for Uniform Guidance (2 C.F.R. 200) (September 30, 2014)