Uniform Guidance- The Uniform Guidance was issued by the Office of Management and Budget in December 2014 to consolidate various regulations on receiving and using federal awards. The Uniform Guidance establishes principles designed to provide that the costs charged to the federal government be determined in accordance with generally accepted accounting principles. The various federal agencies have implemented the regulations specific to their needs.

Federal Acquisition Regulation The Federal Acquisition Regulation (FAR) is the primary regulation for use by all federal executive agencies in their acquisition of supplies and services with appropriated funds. It is issued within applicable laws under the joint authorities of the Administrator of General Services, the Secretary of Defense, and the Administrator for the National Aeronautics and Space Administration, under the broad policy guidelines of the Administrator, Office of Federal Procurement Policy, Office of Management and Budget.

OSU Travel Handbook The Travel section of the Fiscal Operations Policy and Procedures Manual (FIS) provides the user with policies and procedures applicable to authorized travel for official university business. Travel policies and procedures apply to all university departments. However, some employees may be required to abide by other travel procedures required by a grant or contract, or stricter travel rules and requirements established by their department.

CAS Disclosure Statement This document is OSU's Disclosure Statement to the Cost Accounting Standards Board, which discloses to the federal government the processes, methodologies, and policies by which costs are determined, allocated, and assessed. This document explains such items as treatment of unallowable costs, determination of direct and indirect cost categories, cost transfer policies, mechanisms for effort reporting, etc.