Comprehensive reference guide
The Uniform Guidance is effective for new Federal awards and selected funding increments (incorporating the Uniform Guidance) with award dates of December 26, 2014 or later.
Federal awards received before December 26, 2014 and their funding increments must continue to follow the requirements in OMB A-21, A-110, and A-133, unless formally modified to cite the Uniform Guidance.
Note: In some cases, the definitions or text within this guide have been abbreviated or paraphrased for clarity.