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Uniform Guidance

On December 26, 2013, the Office of Management and Budget (OMB) issued the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (also known as the “Uniform Guidance” or 2 CFR 200). The Uniform Guidance consolidates, streamlines and supersedes the eight existing OMB Circulars including Circular A-21, A-110, and A-133. Included in this new guidance are definitions, uniform administrative requirements (preaward & postaward), cost principles and audit requirements. The new guidance, which will affect all federally funded grants and contracts, will take effect on December 26, 2014.

In response to this release the University of Connecticut has set up a University-wide Uniform Guidance Task Force spanning both the Storrs and Farmington campuses. The Task Force includes representatives from central administration and various UConn departments active in research to coordinate the implementation of the Uniform Guidance. Among the Task Force’s goals is to keep the UConn community informed about the changes that will affect PIs, researchers, department administrators and others involved with sponsored projects. This webpage will provide updated information specific to Uniform Guidance implementation and will post new material once it becomes available.

Navigating the Uniform Guidance

The Uniform Guidance is broken down into the following subparts:

Part I – Objectives
Part II – Major Policy Reforms
Subpart A (200.0 – 200.99) – Acronyms and Definitions
Subpart B (100.200 – 200.113) – General Provisions
Subpart C (200.200 – 200.211) – Preaward Requirements
Subpart D (200.300 – 200.345) – Postaward Requirements
Subpart E (200.400 – 200.475) – Cost Principles
Subpart F* (200.500 – 200.521) – Audit Requirements

*Subpart F will apply to university audits beginning the fiscal year starting after the Uniform Guidance takes effect on December 26, 2014 (July 1, 2015).

 

What is UConn Doing to Implement the Uniform Guidance?

In preparation for the December 26, 2014 implementation date, UConn (all campuses) have created a subcommittee to review and catalog changes that may be required due to the new Uniform Guidance.

The group is responsible for determining the impact of the new regulations to existing policy and process, creating new training materials and revising policies where needed, and ensuring broad and effective communication strategies.

 

Training Materials

 

Uniform Guidance Timeline

December 26, 2013
OMB issued the final rule of the Uniform Guidance
June 26, 2014
Due date for federal agencies to submit proposed implementation plans to OMB to allow for review and public comment.
December 26, 2014
Uniform Guidance goes into effect. It will apply to new awards or additional funding to existing awards made after this date. For existing federal awards received prior to December 26, 2014, UConn will adhere to the stated terms and conditions of the award.
June 30, 2015
End of the first UConn fiscal year under the new guidance (audit requirements and negotiated F&A rates in place)
July 1, 2015 (FY2016)
Uniform Guidance Audit Requirements are applicable to UConn awards. Beginning of first UConn fiscal year under the new guidance.
July 1, 2016
Changes to procurement provisions go into effect

 

Resources

For More Information:

Matthew Cahill, Team Leader
Sponsored Program Services
Office of the Vice President for Research
Phone: (860) 486-3864
Email: Matthew.Cahill@uconn.edu