Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) is the regulation that replaces OMB Circulars A-21, A-110, and A-133, and it became effective December 26, 2014.
The Uniform Guidance contains the following sections:
- Subpart A: Acronyms and Definitions
- Subpart B: General Provisions
- Subpart C: Pre-Federal Award Requirements and Contents of Federal Awards (previously contained in A-110)
- Subpart D: Standards for Financial and Program Management (previously contained in A-110)
- Subpart E: Cost Principles (previously contained in A-21)
- Subpart F: Audit Requirements (previously contained in A-133)
Payments to Sub-awardees
Section 200.305(b)(3) indicates that payments to sub-awardees must be made within 30 days unless the invoice is believed to be improper (e.g., deliverables have not been made, the invoice does not meet the requirements of the sub-award). Previously there was no standard for payment. Please make sure that invoices are reviewed and disbursement voucher (DV) e-docs are prepared and approved so that the check/ACH is issued within 30 days of invoice receipt. It is important to retain documentation of any invoice problems or deliverables to substantiate a delayed payment, and this should be noted in the DV. Please work with the Office of Sponsored Programs or Sponsored Financial Services, as appropriate, where problems exist with sub-awardees.
Publication Costs and Period of Performance
Section 200.461(b)(3) permits expenses for project related publications (e.g., page charges) after the period of performance. However, these charges must be liquidated (i.e., shown as spent on the project account) prior to the project closeout. In practical terms, this limits the applicability of this option to the 60 days following most awards (30 days for most sub-awards).
- Presentation: Managing Participant Costs under the Uniform Guidance, June 15, 2016 (PDF, 720 KB)
- Presentation: Research Administration Forum, December 11, 2014 (PDF, 1 MB)
- Office of Sponsored Programs Roundtable, December 18, 2014
- Deferred Implementation of Procurement Rules (PDF, 75 KB)
- Previous WebEx sessions have been archived and will be retained for approximately one month from the original date.
- Friday, March 20, 2015 - Watch the recorded session (MP4 Video, 60 MB)
- Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)
- Interim joint final rule implementing Uniform Guidance (PDF, 3.0 MB)
- Frequently Asked Questions from the Federal Council on Financial Assistance Reform (PDF, 716 KB)
- Council on Financial Assistance Reform (COFAR) website