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Final Notices  |  Proposed Policies

Uniform Grant Guidance

NOTE: Final Guidance 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. See final guidance for more information on implementation.

Title 2 — Grants and Agreements
Subtitle A — Office of Management and Budget Guidance for Grants and Agreements
Chapter II — Office of Management and Budget Guidance 
Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

The following documents are intended as supporting materials to facilitate review of "2 CFR Chapter I, and Chapter II Parts 200, 215, 220, 225, and 230 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards." Where there are any discrepancies between the supporting documents and the final guidance, the final guidance takes precedence.

Uniform Guidance Crosswalk from Predominant Source in Existing Guidance (29 pages, 442 kb)
Uniform Guidance Crosswalk to Predominant Source in Existing Guidance (10 pages, 282 kb)
Uniform Guidance Cost Principles Text Comparison (174 pages, 1.62 mb)
Uniform Guidance Audit Requirements Text Comparison (46 pages, 731 kb)
Uniform Guidance Definitions Text Comparison (76 pages, 476 kb)
Uniform Guidance Administrative Requirements Text Comparison (123 pages, 1 mb)

For more information on Federal grant management policies or the Council on Financial Assistance Reform, please visit www.cfo.gov/cofar.  Since its creation in October 2011, the COFAR with OMB as co-chair, has led several efforts to improve delivery, management, coordination, and accountability of Federal grants and cooperative agreements. The COFAR continues to engage with stakeholders including Congress, Federal Agencies, state, local, and tribal governments, institutions of higher education, nonprofit organizations, Federal Councils including the Government Accountability and Transparency Board, and other groups to foster more efficient Federal financial management, ultimately for better outcomes for Federal grants.  Please sign up to the COFAR Mailing List to receive more information on the Uniform Guidance and access to upcoming training events.

Final Notices

Proposed Policies

NOTE: The below document describes changes OMB is proposing to guidance for Federal grants. To provide a comment on any of these changes, please visit www.regulations.gov and submit your comment under docket OMB-2013-0001 by midnight EST on 5/02/2013.

Notice of Proposed Guidance in Federal Register (Summary and Description of Changes)
FULL TEXT Proposed OMB Uniform Guidance for Federal Financial Assistance
Note to reviewers: This is the full text of OMB’s proposed guidance for grants. When reviewing the document, please note that by opening “Bookmarks” under “Navigation Panels” in the VIEW menu, you will open a list of section headers that will allow you to click to navigate directly to specific section of the document. Please also note that clicking on any internal reference within the document will bring you directly to the referenced section.

The following documents are intended as supporting materials to facilitate review of the Proposed OMB Uniform Guidance for Federal Financial Assistance.
Crosswalk from existing to proposed guidance 
Crosswalk from proposed guidance to predominant source in existing guidance
Administrative Requirements Text Comparison 
Cost Principles Text Comparison 
Audit Requirements Text Comparison 
Definitions Text Comparison 

For more information on Federal grant management policies or the Council on Financial Assistance Reform, please visit www.cfo.gov/cofar.