The U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) as a "government-wide framework for grants management." Included in that framework are the federal regulations for the performance of single audits. The Uniform Guidance supersedes and streamlines requirements from eight different grant circulars into one set of guidance contained in Title 2 of the Code of Federal Regulations, as follows:
Subpart A contains acronyms and definitions used throughout the Guidance.
Subpart B discusses general provisions including the purpose of the Guidance, its applicability, and effective date.
Subpart C covers administrative requirements directed primarily at federal agencies including pre-award activities and requirements for the contents of federal awards.
Subpart D includes many of the administrative requirements that will be areas of focus for your clients including procurement, internal control, and subrecipient monitoring.
Subpart E includes reforms to the Cost Principles previously found in Circulars A-21, A-87, and A-122; and
Subpart F includes the reforms to single audit requirements which were previously found in Circulars A-133 and A-50.
Various Appendices. There are numerous appendices, and they are as follows:
Appendix I - Full Text of Notice of Funding Opportunity
Appendix II - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
Appendix III - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
Appendix IV - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
Appendix V - State/Local Governmentwide Central Service Cost Allocation Plans
Appendix VI - Public Assistance Cost Allocation Plans
Appendix VII - States and Local Government and Indian Tribe Indirect Cost Proposals
Appendix VIII - Nonprofit Organizations Exempted From Subpart E of Part 200
Appendix IX - Hospital Cost Principles
Appendix X - Data Collection Form (Form SF-SAC)
Appendix XI - Compliance Supplement
Appendix XII - Award Term and Condition for Recipient Integrity and Performance Matters