Policy Statements
Final Notices | Proposed Policies
Uniform Grant Guidance
NOTE: Final Guidance has been issued that, upon implementation, will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up. See final guidance for more information on implementation.
Title 2 — Grants and Agreements
Subtitle A — Office of Management and Budget Guidance for Grants and Agreements
Chapter II — Office of Management and Budget Guidance
Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The following documents are intended as supporting materials to facilitate review of "2 CFR Chapter I, and Chapter II Parts 200, 215, 220, 225, and 230 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards." Where there are any discrepancies between the supporting documents and the final guidance, the final guidance takes precedence.
Uniform Guidance Crosswalk from Predominant Source in Existing Guidance (29 pages, 442 kb)
Uniform Guidance Crosswalk to Predominant Source in Existing Guidance (10 pages, 282 kb)
Uniform Guidance Cost Principles Text Comparison (174 pages, 1.62 mb)
Uniform Guidance Audit Requirements Text Comparison (46 pages, 731 kb)
Uniform Guidance Definitions Text Comparison (76 pages, 476 kb)
Uniform Guidance Administrative Requirements Text Comparison (123 pages, 1 mb)
For more information on Federal grant management policies or the Council on Financial Assistance Reform, please visit www.cfo.gov/cofar. Since its creation in October 2011, the COFAR with OMB as co-chair, has led several efforts to improve delivery, management, coordination, and accountability of Federal grants and cooperative agreements. The COFAR continues to engage with stakeholders including Congress, Federal Agencies, state, local, and tribal governments, institutions of higher education, nonprofit organizations, Federal Councils including the Government Accountability and Transparency Board, and other groups to foster more efficient Federal financial management, ultimately for better outcomes for Federal grants. Please sign up to the COFAR Mailing List to receive more information on the Uniform Guidance and access to upcoming training events.
Final Notices
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Guidance for Drug-Free Workplace Requirements (Financial Assistance) (June 15, 2009) (6 pages, 92 kb)
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Requirements for Implementing Sections 1512, 1605, and 1606 of the American Recovery and Reinvestment Act of 2009 for Federal Financial Assistance Awards (April 23, 2009) (15 pages, 144 kb)
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Standard Data Elements for Electronic Summary Reports of Inventions (October 9, 2008) (6 pages, 97 kb)
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Financial Reporting for Grants and cooperative Agreements: Federal Financial Report (August 13, 2010) (2 pages, 65 kb)
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M-08-19, Authority to Collect DUNS Number to Meet Requirements of the Federal Funding Accountability and Transparency Act of 2006 (May 30, 2008) (2 pages, 68 kb)
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Notice (June 6, 2008) (2 pages, 91 kb)
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Notice (June 6, 2008) (2 pages, 91 kb)
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M-08-03, Implementation of the Trafficking Victims Protection Act; Grants and Cooperative Agreements (November 5, 2007) (13 pages, 76 kb)
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Audits of States, Local Governments, and Non-Profit Organizations, Revisions to Circular A-133 (June 26, 2007) (2 pages, 78 kb)
- Guidance for Governmentwide Debarment and Suspension (Nonprocurement) (November 15, 2006) (2 pages, 73 kb)
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M-06-26, Suspension and Debarment, Administrative Agreements, and Compelling Reason Determinations (August 31, 2006) (1 page, 32 kb)
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Grants Policy Streamlining Overview on Nonprocurement Debarment and Suspension and Cost Principles Guidance (August 31, 2005) (3 pages, 125 kb)
- Guidance for Governmentwide Debarment and Suspension (Nonprocurement) (18 pages, 280 kb)
- Cost Principles for Educational Institutions (OMB Circular A-21) (30 pages, 384 kb)
- Cost Principles for State, Local, and Indian Tribal Governments (OMB Circular A-87) (18 pages, 362 kb)
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Cost Principles for Non-Profit Organizations (OMB Circular A-122) (17 pages, 235 kb)
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M-04-14, FY 2004 Grants.gov Funding and Advance Planning Guidance for FY 2005 – FY 2006 (June 18, 2004) (5 pages, 60 kb)
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Governmentwide Guidance for Grants and Agreements; Federal Agency Regulations for Grants and Agreements; Final Rule (May 11, 2004) (18 pages, 162 kb)
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Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (OMB Circular A–110) (May 11, 2004) (18 pages, 190 kb)
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Comments and Responses - Final Cost Revisions (May 10, 2004)
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Cost Revisions Comparison Chart (May 10, 2004) (63 pages, 306 kb)
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Cost Principles for Educational Institutions; State, Local, and Indian Tribal Governments; and Non-Profit Organizations (May 10, 2004) (27 pages, 386 kb)
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OMB Circular A–133 Information Collection Under OMB Review (March 12, 2004) (3 pages, 62 kb)
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M-04-05, Clarification of Passback Language to Grant-Making Agencies (January 7, 2004)
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Governmentwide Debarment and Suspension (Nonprocurement), and Requirements for Drug-Free Workplace (Grants); Rules (Final and Interim Final) (November 26, 2003) (14 pages, 1,205 kb)
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M-04-01, OMB Issues Grants.gov FIND Policy (October 15, 2003)
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Office of Federal Financial Management Policy Directive on Use of Grants.Gov FIND (October 8, 2003) (7 pages, 103 kb)
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M-03-16, OMB Issues Grants Management Policies (July 15, 2003) (1 page, 91 kb)
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Audits of States, Local Governments, and Non-Profit Organizations (Revision of Circular No. A-133) (June 27, 2003) [68 FR 38401] (2 pages, 65 kb)
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Use of a Universal Identifier by Grant Applicants (June 27, 2003) [68 FR 38402] (4 pages, 80 kb)
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Final Policy Directive on Financial Assistance Program Announcements (June 23, 2003) [68 FR 37370] (11 pages, 193 kb)
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Standard Data Elements for Electronically Posting Synopses of Federal Agencies' Financial Assistance Announcements at Grants.gov FIND (June 23, 2003) [68 FR 37379] (7 pages, 91 kb)
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OMB Guidance on Project Labor Agreement Executive Order (October 18, 2002)
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Standardizing Grant Announcements (September 11, 2002)
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Notice about Pooled Payments Under OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations (August 12, 2002) [67 FR 52547]
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Exemption for Public Law 106-107 (March 7, 2001)
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M-01-06, Clarification of OMB A-21 Treatment of Voluntary Uncommitted Cost Sharing and Tuition Remission Costs (January 5, 2001) HTML or PDF (4 pages, 13 kb)
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Governmentwide Guidance for New Restrictions on Lobbying
- Interim Final Amendments to OMB’s Governmentwide Guidance on Lobbying (January 19, 1996) (2 pages, 34 kb)
- Notice (January 15, 1992) (2 pages, 260 kb)
- Notice (June 15, 1990) (3 pages, 337 kb)
- Interim Final Guidance (December 20, 1989) (28 pages, 1,673 kb)
Proposed Policies
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2013 Data Collection form for Single Audits (8 pages, 165 kb)
- Federal Register Notice
- Instructions (8 pages, 134 kb)
- Proposed Revisions (6 pages, 148 kb)
NOTE: The below document describes changes OMB is proposing to guidance for Federal grants. To provide a comment on any of these changes, please visit www.regulations.gov and submit your comment under docket OMB-2013-0001 by midnight EST on 5/02/2013.
Notice of Proposed Guidance in Federal Register (Summary and Description of Changes)
FULL TEXT Proposed OMB Uniform Guidance for Federal Financial Assistance
Note to reviewers: This is the full text of OMB’s proposed guidance for grants. When reviewing the document, please note that by opening “Bookmarks” under “Navigation Panels” in the VIEW menu, you will open a list of section headers that will allow you to click to navigate directly to specific section of the document. Please also note that clicking on any internal reference within the document will bring you directly to the referenced section.
The following documents are intended as supporting materials to facilitate review of the Proposed OMB Uniform Guidance for Federal Financial Assistance.
Crosswalk from existing to proposed guidance
Crosswalk from proposed guidance to predominant source in existing guidance
Administrative Requirements Text Comparison
Cost Principles Text Comparison
Audit Requirements Text Comparison
Definitions Text Comparison
For more information on Federal grant management policies or the Council on Financial Assistance Reform, please visit www.cfo.gov/cofar.
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Federal Register Notice on Grants Reform 2012 (8 pages, 181 kb)
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Proposed Guidance for Reporting and Use of Information Concerning Recipient Integrity and Performance (2 CFR Subtitle A, Chapter I, Part 25, 27, 35, et al.) (February 18, 2010) (21 pages, 244 kb)
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Proposed Requirements on DUNS, CCR, and Subaward Reporting [2 CFR Part 33] (June 6, 2008) (5 pages, 89 kb)*
*Note that OMB issued the final 2008 DUNS policy on June 6, 2008 (see DUNS policy under "Final Notices" above). As of December 4, 2008, OMB continues to work on the finalization of the proposed policy regarding CCR registration and subaward reporting.