On December 26, 2013, the Office of Management and Budget (OMB) issued the “Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards,” a/k/a the Uniform Guidance (UG), the Omni-Circular or the Omni-Guidance.  The Uniform Guidance consolidates, streamlines and supersedes eight existing OMB Circulars, including Circulars A-21, A-110 and A-133.  The new guidance took effect on December 26, 2014.

In response, SPARCS and Contracts and Grants are working together to coordinate implementation of the Uniform Guidance.  Our goal is to keep the NC State University research community informed about changes that will affect the work of PIs, researchers, administrators and others involved in sponsored projects.  Contracts and Grants UG Presentations/Info

Uniform Guidance Disclaimer: The following provides information on high-impact UG issues but does not represent official policy change implementations by NC State University, SPARCS, or the Office of Contracts & Grants.

Effective Date for Procurement:

Will the Federal government provide a grace period after the effective date for non-Federal entities to comply with the procurement standards in the Uniform Guidance?  Yes, for one full fiscal year after the effective date of the Uniform Guidance.

General Impacts / Information on UG

 Clerical and Administrative Salaries

Conflict of Interest Requirements (coming soon)

Computing Devices


Cost Share

Entertainment Costs

Faculty Disengagement

Fixed Amount Awards

Indirect Cost Rate – Federal Agency Recognition of Full Negotiated Indirect Cost Rates

Participant Support Costs

Prior Approvals – mentioned in multiple sections of the UG

These examples from the UG represent areas where Prior Approval is required. It is unclear at this time how individual Federal awarding agencies will incorporate them.

 Procurement (from Procurement “Claw” – sections 200.317-326)

Proposal Processing Requirements

Publication Costs

 Subrecipient Monitoring and Management

Subrecipient Indirect Cost Rate


Visa Charges (under Recruiting Costs)

Navigating the Uniform Guidance:

For ease of navigation, the Uniform Guidance is broken down into its following subparts:

Preamble – Major Policy Reforms
Subpart A (200.0 – 200.99) – Acronyms and Definitions
Subpart B (200.100 – 200.113) – General Provisions
Subpart C (200.200 – 200.211) – Pre Award Requirements
Subpart D (200.300 – 200.345) – Post Award Requirements
Subpart E (200.400 – 200.475) – Cost Principles
Subpart F (200.500 – 200.521) – Audit Requirements (includes Appendices I-XI) – Subpart F will apply to audits of fiscal years beginning on or after December 26, 2014

Communications & Resources from Federal Agencies:

Federal Agency Policy Guides:

Presentations & Training Materials:

OMB Circulars effective until 12/26/2014 – All projects awarded prior to 12/26/2014 are subject to these circulars:

Other Resources: