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(1) This part establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards.
The Uniform Guidance – a "government-wide framework for grants management" – is an authoritative set of rules and requirements for Federal awards that synthesizes and supersedes guidance from earlier OMB circulars.*.
The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) at 2 CFR Part 200 supersedes and streamlines requirements found in eight separate OMB Circulars that are identified below:
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: 200.0 – 200.521
The Uniform Grants Guidance 2024 Revision further clarifies the allowable use of funding from a Federal grant award for evaluation related activities. It also emphasizes that Federal agencies should consider
Chapter II —Office of Management and Budget Guidance Part 200 —Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Subpart E
In April 2024, OMB published its most substantial revision of the Uniform Guidance to date (“the 2024 Update”). The 2024 Update makes the Uniform Guidance more user-friendly by using “plain language” to clearly describe the compliance requirements.
Title 2 of the Code of Federal Regulations, also known as the “Uniform Guidance”, consists of Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Uniform Guidance (2 CFR Part 200): 2 CFR Part 200 establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards to non-Federal entities. ED's Adoption of the Uniform Guidance (2 CFR 3474)
The focus of the changes outlined in this Communique will be in relation to those specifically incorporated in 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which is referred to simply as the Uniform Guidance. The primary objectives of the OMB in making the recent changes were to: