Effective December 26, 2014, the Office of Management and Budget combined eight circulars into the single Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, or "Uniform Guidance". The goals of this change are to ease administrative burden and to reduce waste, fraud and abuse.
Institutional implementation of Uniform Guidance (UG) timelines are as follows:
- December 2014 Policies and Procedures updated
- July 2015 UG Audit requirements apply to awards
- July 2017 Institutions must follow UG procurement provisions
|Preamble||Major policy reforms|
|Subpart A||Acronyms and definitions|
|Subpart B||2 CFR 200.1||General provisions|
|Subpart C||2 CFR 200.2||Pre-Award requirements|
|Subpart D||2 CFR 200.3||Post-Award requirements||OMB A-110|
|Subpart E||2 CFR 200.4||Cost principles||OMB A-21|
|Subpart F||2 CFR 200.5||Audit requirements||OMB A-133|
Read the full 2 CFR 200, Uniform Guidance
UNMC's Implementation of the OMB Uniform Guidance
UNMC formed working groups to study the impact of Uniform Guidance on Administrative costs, Closeout, COI, Cost-sharing, Effort Reporting, Participant Costs, Procurement, Property Standards, Record Retention, Revision of Budget and Program Plans, Subrecipient Monitoring, and Travel. Updates to impacted UNMC policies were recommended to conform with Uniform Guidance and are being implemented.
Seminar series were launched for Fall 2014 and Spring 2015 to inform the campus community of UG and any changes to UNMC policies and procedures. Archived sessions can be viewed from the SPAdmin Training website.