What You Should Know
2 CFR 200 (Uniform Guidance)
The Office of Management and Budget (OMB) has combined many federal circulars, including A21 and A110, into a single guidance document that can be used by all agencies. This combined document is known as "Uniform Guidance." Per the OMB webpage this guidance “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.”
Federal agencies are currently developing their implementation plans under this guidance and these new regulations will become effective on December 26, 2014. This website will provide information on how Princeton University will address the impacts from these changes.
Upcoming Princeton Uniform Guidance Information Sessions
Princeton Sponsored Research Accounting (SRA) and Office of Research and Project Administration (ORPA) are pleased to announce upcoming information sessions on the new OMB Uniform Guidance. The Princeton Uniform Guidance Information Sessions will provide a basic overview of the Uniform Guidance and a summary of what has changed and what hasn’t. The goal of these sessions will be to address the impact of the Uniform Guidance on the research administrator, outlining existing and pending changes. Click the link below to register for a session through the Princeton Employee Learning Center .
Core Information & Reference Tools
Princeton's Uniform Guidance Brochure
A two page quick overview of the more significant changes.
Princeton's Uniform Guidance Quick Guide for Proposal Budget Preparations
This four page resource is designed to support the proposal budget preparation process.
Princeton's Uniform Guidance Opening Statement
Determining whether an award is subject to A-21 or Uniform Guidance
Navigating the Uniform Guidance (2 CFR 200, Full Text)
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
In addition, the Uniform Guidance Table of Contents is a useful resource.
Other Federal Resources
Office of Management and Budget
- OMB Policy Statements: Uniform Grant Guidance
- Uniform Guidance Crosswalk from Existing Guidance to Final Guidance
- Uniform Guidance Crosswalk from Final Guidance to Existing Guidance
- Cost Principles Comparison Chart -- 2 CFR Part 225 (A-87), 2 CFR Part 220 (A-21), 2 CFR Part 230 (A-122), and Final Uniform Guidance
- Audit Requirements Comparison Chart -- OMB Circular A-133 and Proposed Uniform Guidance Subpart F
- Definitions Comparison Chart
- Administrative Requirements Comparison Chart
Council on Financial Assistance Reform (COFAR)
Agency Implementation Plans
National Council of University Research Administrators (NCURA)
Council on Governmental Relations (COGR)
OMB Uniform Guidance Training
OMB Uniform Guidance Training information can be found on the Sponsored Research Accounting training page.