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Cost Analysis - OMB Uniform Guidance

OMB Final Uniform Guidance, effective December 26, 2014

On December 26, 2013, Office of Management and Budget (OMB) published its comprehensive overhaul of federal grant administrative, cost accounting, and audit policies in the Federal Register, to be codified in Title 2 of the Code of Federal Regulations. This final guidance, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, supersedes and combines the requirements of eight existing OMB Circulars (A-21, A-50, A-87, A-89, A-102, A-110, A-122 and A-133). The Uniform Guidance significantly reforms federal grant-making to focus resources on improving performance and outcomes with the intent to reduce administrative burdens for grant applicants and recipients and reduce the risk of waste, fraud, and abuse.

The Uniform Guidance is effective December 26, 2014. New and incrementally-funded awards issued on or after December 26, 2014 will be subject to the Uniform Guidance. Audit Requirements will apply to audits of fiscal years beginning on or after December 26, 2014. For the University of Missouri, the Audit Requirements becoming effective for the fiscal year July 1, 2015–June 30, 2016.

Notice: The University of Missouri System will comply with OMB Circular A-110 Procurement Standards as defined in Subpart C- Post-Award Requirements, Sections .40 - .48 for all federal grant funded procurements, until July 1, 2017.

Effective July 1, 2017, the University of Missouri System will comply with Procurement Standards as defined in 2 CFR 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards”, Subpart D, Sections 200.318-200.326, for all Federal grant funded procurements.

The University of Missouri System Controller’s Office has assembled a working group that includes representatives from the Cost Analysis division of the Controller’s office and the campus Sponsored Program Administration Offices to review and determine the impact of the new regulations on policies, procedures, and systems.  The group will revise policies as needed and keep the research community informed about changes that will affect the work of PIs, researchers, administrators, and others involved in sponsored projects. This webpage will provide information and updates on the Uniform Guidance implementation and will be regularly updated as new material becomes available.

UM Guidance Documentation and Communication

          OMB Uniform Guidance Summary
          UG Training Presentation
          OSP PI Quick Guide

OMB and Federal Agency Guidance and Communication

          COFAR FAQ’s
          COFAR Training Webcasts
          OMB Uniform Guidance Crosswalk
          NSF Notice on UG Implementation
          NSF Grants Policy & Procedure Guide & FAQ
             Eye on NIH Policy: OMB UG Presentation
             NIH Grants Policy & Guidance
             FAQ - UG and NIH Interim Grant Conditions
             NIH Grants Policy Statement

External Guidance and Communication

          National Academies:  All FDP Presentations
          COGR: Preliminary Assessment
          NCURA Webcasts

Campus Sponsored Program Administration Office:

University of Missouri-Columbia OSPA 
University of Missouri-Kansas City ORS
University of Missouri-St. Louis ORA
Missouri University of Science & Technology OSP

Reviewed 2019-08-05