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OMB Uniform Administrative Requirements


The Office of Management and Budget (OMB) released its final guidance on “Uniformed Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.” This guidance, upon implementation, will supersede requirements from OMB Circulars A-21, A-87, A-110, A-122, A-89, A-102, A-50 and A-133.

The University of Oklahoma Health Sciences Center is adopting the Uniform Guidance as awards are issued under the guidance and all federal awards after 12/26/2015. The Uniform Guidance will not be applied to all awards until required by law.


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When will this new guidance become effective?

Per section 200.110:   “… Federal agencies must implement the policies and procedures [i.e., administrative and costing guidance] applicable to Federal awards by promulgating a regulation to be effective by December 26, 2014 unless different provisions are required by statute or approved by OMB  … The standards set forth in Subpart F­Audit Requirements … will be effective December 26, 2013 and will apply to audits of fiscal years beginning on or after December 26, 2014.”  For many institutions, this will result in the audit requirements becoming effective for the fiscal year July 1, 2015 – June 30, 2016.