Sponsored Programs Administration

OMB Final Uniform Guidance, effective December 26, 2014

The Office of Management and Budget (OMB) is one of the agencies of the Executive Branch of the U.S. Government. OMB's predominant mission is to assist the President in overseeing the preparation of the federal budget and to supervise its administration in Executive Branch agencies. OMB evaluates the effectiveness of agency programs, policies, and procedures, assesses competing funding demands among agencies, and sets funding priorities.

Working cooperatively with federal agencies and non-federal parties, OMB establishes government-wide grants management policies and guidelines through circulars and common rules. These policies are adopted by each grantmaking agency and inserted into their federal regulations.

On December 26, 2013, 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 grantmaking 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.

The MU Office of Sponsored Programs Administration (OSPA) will update this page with information as it becomes available, including guidance for implementation and campus training opportunities throughout 2014. Please contact the OSPA Compliance Team at muresearchospa@missouri.edu or (573) 882-7560 with questions.

Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

Uniform Guidance FAQs

Campus Resources

Important Dates

  • Effective date: Dec. 26, 2014
  • Procurement, Section 200.320 Effective Date (see COFAR FAQ .110-6): July 1, 2018

Federal Agency Implementations

Additional Information

OMB Circulars*

Circular A-21 Cost Principles for Educational Institutions

This Attachment provides principles for determining the costs applicable to research and development, training, and other sponsored work performed by colleges and universities under grants, contracts, and other agreements with the Federal Government. These agreements are referred to as sponsored agreements.


Circular A-110 Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations

This Circular establishes uniform administrative requirements for Federal grants and agreements awarded to institutions of higher education, hospitals, and other non-profit organizations.


Circular No. A-133 Audits of States, Local Governments, and Non-Profit Organizations

This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.


*Applicable to new and incrementally-funded awards issued on or before December 25, 2014.

Last Updated: August 9, 2017