
OMB Uniform Guidance: Major Changes and Impact
Jim Carter, Marisa Zuskar, Anne Sullivan Pifer
The Office of Management and Budget (OMB) consolidated the federal government’s guidance on Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards. The Uniform Guidance supersedes OMB Circulars A–21, A–87, A–122; Circulars A–89, A–102, A–110, and A–133 and the guidance in Circular A–50 on Single Audit Act follow-up.
In this document, Huron has summarized the major changes to the regulations and the institutional impact of the final guidance.
3 Ways to Prepare Your Institution for the New Single Audit
OMB Uniform Guidance: Meeting the Standards for Documentation of Personal Expenses
OMB Uniform Guidance: Focus on Effort Reporting
OMB Uniform Guidance: Focus on the Costing Principles
OMB Uniform Guidance: Impact on Subrecipient Monitoring and Management
OMB Uniform Guidance: New and Updated Frequently Asked Questions
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Jim Carter
Managing Director
Industry:
Higher Education