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The Office of Management Budget (OMB) Publishes Final Uniform Guidance (UG)

On December 26, 2013, OMB published its comprehensive overhaul of federal grant administrative, cost accounting, and audit policies aka “Supercircular” in the Federal Register , to be codified in Title 2 of the Code of Federal Regulations.  This Final Guidance titled “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” supersedes and combines the requirements of eight existing OMB Circulars (A-21, A-50, A-87, A-89, A-102, A-110, A-122 and A-133).  It significantly reforms and strengthens federal grant-making to focus resources on improving performance and outcomes with the intent of reducing administrative burdens for grant applicants and recipients and reducing the risk of waste, fraud and abuse.The UG took effect on December 26, 2014.  Audit requirements will apply to audits of fiscal years beginning on or after December 26, 2014.  For many institutions, this will result in the audit requirements becoming effective for the fiscal year July 1, 2015 – June 30, 2016.  Additional information has also been published by OMB and the Council on Financial Assistance Reform (COFAR).For questions regarding OMB’s UG, please contact Dawn Kim, ORS Compliance Manager, at dawnkim@hawaii.edu or (808) 956-0396.

The following circulars are applicable to awards that are not subject to the UG: