The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) were released on December 26, 2013, and went into effect on December 26, 2014. The Uniform Guidance streamlines and supersedes guidance that was previously contained in eight different OMB Circulars into one Circular. Included in the new guidance are definitions, uniform administrative requirements (both pre- and post-award), cost principles, and audit requirements. This Guidance superseded OMB Circulars A-110, A-21, and A-133 on most awards issued after December 26, 2014.
This website will provide information on the Uniform Guidance, and OSU’s treatment of the new Uniform Guidance. Not all Federal agencies have implemented the Uniform Guidance in the same manner.