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Other Resources

  • 2 CFR 200 (Uniform Guidance) - The Office of Management and Budget (OMB) has combined many federal circulars, including A-21 and A-110, into a single guidance document that can be used by all agencies. This combined document is known as the "Uniform Guidance" (UG). These new regulations will become effective December 26, 2014.

  • Council on Financial Assistance Reform (COFAR)

  • Council on Governmental Relations

  • Division of Cost Allocation

  • National Association of College and University Business Officers

  • National Council of University Research Administrators

  • OMB Circulars

    • OMB Circular A-81 : this Final Guidance titled “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" has been issued that, upon implementation, will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up. This guidance will apply to audits of fiscal years beginning on or after December 26, 2014, thus becoming effective for fiscal year beginning July 1, 2015 (FY 2016).

    • OMB Circular A-21: establishes the principles for determining costs applicable to grants, contracts and other agreements with colleges and universities. These principles are to be used as a guide in the pricing of fixed price agreements and apply to direct costs and indirect costs.

    • OMB Circular A-110 : provides a public declaration of the standards to be used by federal agencies and colleges and universities in the administration of grants and other agreements. This does not include contracts that are administered under procurement laws and regulations.

    • OMB Circular A-133 : states audit requirement and provides policy guidance to federal agencies and colleges and universities regarding the institutions' financial records, internal control structure and compliance with applicable laws and regulations.