The Office of Management and Budget (OMB) issued the “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” (a.k.a. Uniform Guidance) which are published in the Code of Federal Regulations (2 C.F.R. Chapter I, Chapter II, Part 200, et al.).  From an institution of higher education standpoint, these guidelines supersede OMB Circulars A-21 (2 CFR Part 220), A-110 (2 CFR Part 215), and A-133 as well as A-50 with regards to Single Audit Act follow-up.  Federal agencies must implement the requirements to new awards and to additional funding increments effective 12/26/2014.  Existing Federal awards will continue to be governed by the terms and conditions of the Federal award.

This site is a resource for you to learn more about the new requirements and how UNC-CH will be implementing the changes.

UNC-CH Tools
The Federal Guidance

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

  • FAQs on Uniform Guidance presented by the COFAR, the drafting body of the Uniform Guidance (updated 11/2014)
Federal Agencies Policy Guidance
Presentations and Other Resources