In December 2013, the Office of Management and Budget (OMB) issued an updated set of requirements and guidelines for administration and accounting of federal awards, collectively called the Uniform Requirements. These requirements were developed in response to a directive from President Obama to streamline guidance and increase accountability for federal grants. Many have dubbed the Uniform Requirements as the single biggest regulatory change in the last half-century of research administration. The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards took effect December 26, 2014. These Uniform Requirements supersede requirements from OMB Circulars A-21, A-110, and A-133.
The Uniform Administrative Requirements and Cost Principles apply to new and incremental funding awarded after December 26, 2014. Existing Federal awards are governed by the terms and conditions under which they were awarded. Subpart F, Audit Requirements, applies to audits of non-Federal entity fiscal years beginning on or after December 26, 2014. This is Fiscal Year July 1, 2015 – June 30, 2016 for Georgia Tech.
The Uniform Administrative Requirements may also be referred to as the Uniform Guidance (UG), Grants Reform, Omni Circular, Super Circular, A-81, & 2 CFR 200.
Georgia Tech’s Implementation of the Uniform Administrative Requirements
Since April 2014, the UR implementation committee and subcommittees worked to identify GT policies and procedures that would require updates due to either significant changes in the federal requirements and/or references to the old requirements. These committees constitute a variety of perspectives from both central administration across campus as well as individuals from schools and college. The UR implementation committee has been involved with communicating and presenting updated information as it is received to the Institute.
GT’s response to the Uniform Requirements
- 2 CFR 200 Sophomore Year Roundtable presentation on 04/26/2016
- GT’s presentation to central administrative units on 11/11/2014
- GT’s presentation to schools and colleges
Questions on the Uniform Administrative Requirements
If you have any questions on the Uniform Requirements, please contact us uniform_requirements@osp.gatech.edu
Resources:
-
Office of Management & Budget (OMB) Policy Statements on 2 CFR 200 -
-
Council on Financial Assistance Reform (COFAR) website and the FAQs
Agency Implementation of the Uniform Requirements
- National Science Foundation PAPPG 15-1 – implementation date Dec. 26, 2014
Requirements at a Glance
|
Topic |
Section |
Allowable |
Prior Approval |
|
Administrative & Clerical Charges |
200.413 |
Yes, if they are integral to the activity and can be specifically identified |
Yes. Must be included and approved by sponsor in the budget and budget justification, or receive prior written approval from the Federal awarding agency |
|
Conferences: As needed, the costs of identifying, but not providing, local dependent-care facilities. |
200.432 |
Yes. |
No, but discussion with the Federal awarding agency for specifics is suggested |
|
Materials and Supplies—Computing devices |
200.453 |
Yes, if they are essential and allocable, and meet the criteria for allowable direct costs |
No, but budget justification should explain the essential and allocable nature of the devices to the project |
|
Travel Costs—temporary dependent-care expenses above and beyond normal that directly relate to conference travel |
200.474 |
No. Not allowable by the State of Georgia |
No |
|
Travel Costs for dependents |
200.474 |
No. Not allowable by the State of Georgia |
No |
