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.