Federal Government Newsroom

Major changes to federal funding rules go into effect December 26, 2014 for new awards

Last year, the Office of Management and Budget (OMB) released new “Uniform Guidance” (UG), which has been described as the single most significant change in research regulations in the last fifty years. 

The UG will replace eight circulars that apply to universities, state agencies, hospitals, and others:

  • A-21 Cost Principles for Educational Institutions
  • A-50 Audit Follow-up
  • A-87 Cost Principles for State, Local and Indian Tribal Governments
  • A-89 Catalog of Federal Domestic Assistance
  • A-102 Grants and Cooperative Agreements With State and Local Governments
  • A-110 Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations
  • A-122 Cost Principles for Non-Profit Organizations
  • A-133 Audits of States, Local Governments and Non-Profit Organizations

The federal goals of Uniform Guidance are:

  • Easing administrative burden
  • Reducing waste, fraud, and abuse and ensuring financial integrity of taxpayer dollars


April 2012 
  • OMB issued advance notice of proposed guidance
  • UNMC submitted comments
May 2013
  • OMB issued proposed guidance
  • UNMC submitted comments
December 2013
  • OMB issued final guidance
  • UNMC formed working groups to study UG
June 2014
  • Federal awarding agencies submitted implementation plans to OMB
  • UNMC working groups connected with University of Nebraska-wide working groups to prepare for implementation
December 2014
  • Agency implementation begins
  • Changes to UNMC policies and procedures

Beginning this fall, UNMC will hold a series of sessions to educate faculty and staff about what the UG requires of UNMC and how it differs from our current practices, including:

  • Demonstrating responsible procurement and costing
  • Monitoring subrecipients
  • Charging administrative and clerical salaries