Research and Sponsored Programs

Office of the Vice Chancellor for Research

Uniform Guidance

Page Updated: July 18, 2025

What is the Uniform Guidance

The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) were released on December 26, 2013. The Uniform Guidance streamlines and supersedes guidance that was previously contained in eight different OMB Circulars, including A-110, A-21, and A-133. The new guidance consists of definitions, uniform administrative requirements (both pre- and post-award), cost principles, and audit requirements.

When will the Uniform Guidance apply?

• The Uniform Guidance administrative requirements and cost principles will apply to new funding awarded on or after December 26, 2014. Some Federal agencies will also apply the Uniform Guidance to incremental funding awarded after December 26, 2014.
• Existing Federal awards will continue to be governed by the terms and conditions under which they were awarded.
• Carryover funds may or may not be subject to the Uniform Guidance, depending on the Federal awarding agency.
• Subpart F, Audit Requirements, will apply to audits of non-Federal entity fiscal years beginning on or after December 26th, 2014. For UW-Madison, this will be Fiscal Year July 1, 2015 - June 30, 2016.
• Application of Federal Regulations by Agency
• Examples in WISDM of Awards Subject to the Uniform Guidance

What is UW-Madison doing to implement the Uniform Guidance?

The Office of Research and Sponsored Programs has developed strategies for implementation of the Uniform Guidance. Working groups are addressing high priority subjects. A matrix of subjects and their current status is available here.

Updated UW-Madison Guidance

• Compensation Limitation under Covered Contracts
• Computing Devices Guidance, FAQs, Request Form
• Direct Charging of Administrative and Clerical Salaries Guidance, FAQs
• Mandatory Disclosures of Violations of Criminal Law
• Procurement Standards
• Research Terms and Conditions
  
  • Agency Implementation Statements
  • Research Terms and Conditions
  • RTC Appendix A Prior Approval Matrix
  • RTC Appendix B Subaward Requirements
  • RTC Appendix C National Policy Requirements
• RSP Roles & Responsibilities Related to Single Audit
• Terminal Leave: Fringe Cost and Payments
• UW-Madison Guidance for Hosting Meetings/Conferences on Sponsored Projects
• Presentation to Financial Managers on Hosting Meetings/Conferences
• Visa Fees

How can I learn more?

• By reviewing the slides from the NCURA webcast, “Uniform Guidance: The Challenges of Implementation”, originally broadcast on June 17, 2015.
• By reading through Key Comparisons between the OMB Circulars and the Uniform Guidance.
• By reading through the Uniform Guidance presentation made as part of the Research Administration series on 3/19/15.
• By reading through "The Uniform Guidance: A Top Ten List", presented to the Associate Deans for Research on 9/19/14.

Federal Agency Resources

U.S. Department of Agriculture/National Institute of Food and Agriculture

• National Institute of Food and Agriculture General Terms and Conditions, Grants and Cooperative Agreements, Effective December 26th, 2014

Department of Commerce

• Department of Commerce Financial Assistance Standard Terms and Conditions Dated December 26th, 2014
• Grants Policy

U.S. Department of Education

• Technical Assistance for ED Grantees
• ED FAQs
  Updated: June 25th, 2015

Department of Energy

• Financial Assistance Forms and Information for Applicants and Recipients, including Special Terms and Conditions for Use in most Grants and Cooperative Agreements

Environmental Protection Agency

• General Terms and Conditions Applicable to EPA Assistance Agreement Recipients as of December 26, 2014

National Aeronautics and Space Administration

• Revised Terms and Conditions

National Institutes of Health

• NOT-OD-15-087: Publication of the Revised NIH Grants Policy Statement (Rev. 3/31/15)
• NIH Grants Policy Statement (3/31/2015)
• Summary of Significant Changes to the NIH GPS for March 2015 Version
• Frequently Asked Questions - Uniform Guidance and NIH Interim Grant Conditions

National Science Foundation

• Proposal & Award Policies & Procedures Guide (PAPPG)
• NSF Grant General Conditions (GC-1)

Office of Naval Research

• Office of Naval Research, Research Grant Agency Specific Requirements, Interim Terms and Conditions (February 2015)

COFAR Resources

• The Chief Financial Officers Council (CFO) website contains background information, FAQs, and links to the Uniform Guidance and suuplemental materials
• OMB FAQs – Released July 2017

Other Federal Resources

• 2 CFR § 200 technical corrections published since December 19th, 2014:
• July 22nd, 2015
• July 30th, 2015
• August 14th, 2015
• September 10th, 2015
• May 17th, 2017
• Join Interim Final Rule in Federal Register - December 19, 2014
• 2 CFR § 200 - Uniform Guidance
• Preamble and original Federal Register Notice for Uniform Guidance - December 26, 2013

Council on Governmental Relations (COGR) Resources

• COGR Summary of Background and Technical Corrections to Final Uniform Guidance
  Released January 16th, 2015
• COGR Implementation and Readiness Guide
  Released December 12th, 2014
• COGR Website

Uniform Guidance Archive

• COGR Guide to OMB Uniform Guidance, Version 2
  Released September 17th, 2014
• Federal Prior Approval and Other Requirements Matrix: For use with awards subject to the Uniform Guidance until new Research Terms and Conditions and associated documents are available.
• Slides from the NCURA webcast entitled, "The OMB Uniform Guidance: Key Issues for Universities", originally broadcast on May 14th, 2014
• UW-Madison's Uniform Guidance implementation planning documents: subjects, subtasks, and projected timeframe