OMB Uniform Guidance (2014)
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") was officially implemented in December 2014 by the Council on Financial Assistance Reform (COFAR), now dissolved. 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 reforms that comprise the Uniform Guidance aim to reduce the administrative burden on award recipients and, at the same time, guard against the risk of waste and misuse of Federal funds. Among other things, the OMB's Uniform Guidance does the following:
Removes previous guidance that is conflicting and establishes standard language;
Directs the focus of audits on areas that have been identified as at risk for waste, fraud and abuse;
Lays the groundwork for Federal agencies to standardize the processing of data;
Clarifies and updates cost reporting guidelines for award recipients.
*The Guidance was drawn from OMB Circulars A–21, A–87, A–110, and A–122 (which have been placed in past OMB guidances); Circulars A–89, A–102, and A–133; and the guidance in Circular A–50 on Single Audit Act follow-up.
Read a December 2014 blog post by The White House, which highlights key policy reforms in the OMB's Uniform Guidance.
Read the April 2017 OMB Guidance Compliance Supplement, which identifies important compliance requirements for auditors.
Read the May 2018 OMB Guidance Compliance Supplement, which modifies sections of the 2017 Supplement that needed significant revision. Auditors must use the 2018 Supplement and the 2017 Supplement together.