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OMB Uniform Guidance: Major Changes and Impact

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

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OMB Uniform Guidance: Focus on Effort Reporting

OMB Uniform Guidance: Focus on the Costing Principles

OMB Uniform Guidance: Direct Charging Clerical and Administrative Salaries -- Minor Changes Require Close Study

OMB Uniform Guidance: Impact on Subrecipient Monitoring and Management

OMB Uniform Guidance: New and Updated Frequently Asked Questions

Read More

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OMB Uniform Guidance: Major Changes and Impact

  • Jim Carter

    Jim Carter

    Managing Director

    Industry:

    Higher Education

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© 2019 Huron Consulting Group Inc. and affiliates. All rights reserved. Huron is a global consultancy and not a CPA firm, and does not provide attest services, audits, or other engagements in accordance with standards established by the AICPA or auditing standards promulgated by the Public Company Accounting Oversight Board ("PCAOB"). Huron is the trading name of Pope Woodhead & Associates Ltd.

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