Uniform Guidance

Overview

Title 2, Part 200 of the Code of Federal Regulations (2 CFR Part 200), commonly referred to as the “Uniform Guidance (UG),” consolidates the Cost Principles, Administrative Requirements, and Audit Requirements for Federal Awards. Issued by the Office of Management and Budget (OMB) on December 26, 2013, it streamlines and replaces separate OMB circulars that previously applied to various entities, including state and local governments, nonprofit organizations, institutions of higher education, and Indian Tribes. The Uniform Guidance aims to enhance program performance, reduce administrative burden on award recipients, and mitigate the risk of inappropriate use of federal funds.