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Uniform Guidance

New OMB Uniform Guidance

The Office of Management and Budget "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" was released in the Federal Register on December 26, 2013 (2 CFR Chapter I, Chapter II, Part 200, et al.). The effective date is December 26th, 2014 for all federal awards or funding increments provided on or after this date and FY2016 for audit. Existing federal awards received prior to December 26, 2014 will continue to be governed by the terms and conditions under which they were awarded.

Final Guidance
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

The Uniform Guidance is broken down into Subparts. It also contains a preamble that provides the purpose and background as to how certain guidelines were ultimately determined.

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
Appendices - Some of the rules were not incorporated into the consolidated set of guidance, but rather remained applicable only to a specific type of entity. These rules are incorporated into the appendices. Appendix III is applicable to Institutions of Higher Education.

Agency Updates
NSF Proposal and Award Policies and Procedures Guide (proposed draft)

COFAR's FAQs on Uniform Guidance 09-09-2015

Additional Resources

COFAR Website
COGR Guide to OMB Uniform Guidance (April 24, 2014)
FDP/COGR White Paper on the Uniform Guidance
NCURA Uniform Guidance Presentation: Key Issues for Universities
Gil Tran's Presentation at NCURA AM56

Vanderbilt's Presentation on Uniform Guidance

Status of Uniform Guidance Implementation at Vanderbilt

A task force has been in place at Vanderbilt to monitor and respond to the proposed guidance over the last couple of years and has been hard at work reviewing the new Uniform Guidance to determine what changes will be needed at Vanderbilt. The task force will reach out to subject matter experts as needed. The task force members are:

Cathy Snyder, Director, Vanderbilt Costing Activities, Office of Contract and Grant Accounting
Clint Brown, Director, Office of Sponsored Programs
Michelle Vazin, Director, Grants Management, Office of Contract and Grant Accounting
Tanya Paul, Senior Accounting Manager, Office of Contract and Grant Accounting
Steve Todd, Associate Director, VUMC Finance
Paula Yarbrough, Associate Director, VUMC Finance

Training/Informational sessions are being planned for the research community this fall. Also, this website will be updated as additional information becomes available.