Uniform Guidance: 2 CFR 200
2 CFR 200, also known as the “Uniform Guidance” consists of Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. It was issued by The Office of Management and Budget’s (OMB) on December 26, 2013 and was compiled from previously separate OMB circulars that addressed separately administrative requirements, audits, and cost principles for specific entities such as universities, non-profit organizations, and hospitals. The overarching goal of the Uniform Guidance is to improve program performance, reduce the administrative burden on award recipients and mitigate the risk of the inappropriate use of Federal funds. 2 CFR 200 is considered guidance and not regulation.
While 2 CFR 200 is known as the Uniform Guidance, it is important to note that other OMB Guidance contained in Title 2 Subtitle A and applicable to federal financial assistance includes 2 CFR 25 Universal Identifier and System for Award Management; 2 CFR 170 Reporting Subaward and Executive Compensation Information; and 2 CFR 180 OMB Guidelines to Agencies on Governmentwide Debarment and Suspension. Similarly, agencies publish their own regulations adopting the Uniform Guidance, with some published exceptions, in Title 2 Subtitle B.
OMB is currently proposing updates to the Uniform Guidance, which will be posted for public comment in the Federal Register. A redline version of the proposed changes can be viewed here.