OMB Guidance for Federal Financial Assistance (Uniform Guidance)

Navigating the OMB Guidance for Federal Financial Assistance (Uniform Guidance)

OMB Notifications

• Uniform Guidance effective December 26, 2013 – OMB Guidance 12/2013
• Revision effective October 1, 2024 – OMB Revision 10/2024

2CFR200 Table of Contents – ECFR Content

• Subpart A (200.0 – 200.99) – Acronyms and Definitions
• Subpart B (200.100 – 200.113) – General Provisions
• Subpart C (200.200 – 200.211) – Pre Award Requirements
• Subpart D (200.300 – 200.345) – Post Award Requirements
• Subpart E (200.400 – 200.475) – Cost Principles
• Subpart F (200.500 – 200.521) – Audit Requirements (includes Appendices I-XI)
  
  
  • Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) – Appendix III to Part 200