On December 26, 2013, the Office of Management and Budget
(OMB) issued Uniform Administrative Requirements, Cost
Principles, and Audit Requirements (Uniform Guidance) for
Federal Awards in the Federal Register. The Uniform Guidance
streamlines and supersedes guidance that was previously
contained in eight different OMB Circulars. Included in the new
guidance are definitions, uniform administrative requirements
(both pre- and post-award), cost principles, procurement
standards and audit requirements. From the Institute's
perspective, the Uniform Guidance will supersede OMB Circulars
A-110, A-21, and A-133. These new guidelines will be effective
with awards issued after December 26, 2014. Rensselaer has
decided to incorporate the new Uniform Guidance provisions on
all awards with spending authority after December 26, 2014.
This includes: new awards, current awards with balances
remaining, and current awards expecting incremental funding.
Adherence to the procurement standards is delayed until July 1,
2016 and the Audit requirements will be effective July 1, 2015.
As permitted by OMB, Rensselaer will adhere to the Procurement
provisions stipulated in A-21/A-110 until July 1, 2016.
Included below are helpful links, including Uniform Guidance
as published in the Federal Register, a Frequently Asked
Questions document provided by the US Chief Financial Officers
Council, and a presentation of Key Issues for Universities
provided by NCURA. Please note some of the positive outcomes of
the Uniform Guidance will be the ability to budget for
computing devices and administrative and clerical support on
federal grants, provided the proper procedures are followed.
Proposals being prepared now for possible award after 12/26/14
can reflect these items. For assistance with budgeting these
items, please contact your Senior Grant Administrator. In
addition, Research Administration and Finance's website will be
populated with very useful information concerning the Guidance
Uniform Guidance Orientation Video (5 min)
Rensselaer's UG Cost Principles Reference Guide
Rensselaer's UG Campus Presentation (PDF)
COFAR FAQs about Uniform Guidance (PDF)
NCURA Uniform Guidance - Key Issues for
COGR Guide to the OMB Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal
COGR Implementation and Readiness Guide for OMB Uniform
Uniform Guidance Memo from Ivar Strand 12/22/14
Uniform Guidance Memo from Ivar Strand 9/15/14
Links to the guidance that will be superseded are below.