Uniform Guidance for Federal Awards - 2 CFR Part 200
To deliver on the promise of a 21st-Century government that is more efficient, effective and transparent, the Office of Management and Budget (OMB) is streamlining the Federal government’s guidance on Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards. These modifications are a key component of a larger Federal effort to more effectively focus Federal resources on improving performance and outcomes while ensuring the financial integrity of taxpayer dollars in partnership with non-Federal stakeholders. This guidance provides a government-wide framework for grants management which will be complemented by additional efforts to strengthen program outcomes through innovative and effective use of grant-making models, performance metrics, and evaluation. This reform of OMB guidance will reduce administrative burden for non-Federal entities receiving Federal awards while reducing the risk of waste, fraud and abuse.
The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) at 2 CFR Part 200 supersedes and streamlines requirements found in eight separate OMB Circulars that are identified below:
- Administrative Requirements: OMB Circulars A-89, A-102 (29 CFR part 97), and A-110 (29 CFR Part 95)
- Cost Principles: OMB Circulars A-21 (2 CFR Parts 215 and 220), A-87 (2 CFR Part 225), and A-122 (2 CFR Part 230)
- Audit Requirements: OMB Circulars A-50 and A-133 (29 CFR Parts 96 and 99)
USDOL’s Adoption and Exceptions to the Uniform Guidance - 2 CFR Part 2900
The U.S. Department of Labor's adoption of the Uniform Guidance is found at 2 CFR 2900 which includes a limited number exceptions approved by OMB to ensure consistency with existing policy and procedures.
2020/2021 Revisions
The Office of Management and Budget (OMB) has published revisions to Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (also known as the Uniform Guidance at 2 CFR Part 200) along with other revisions to 2 CFR Parts 25, 170, 183, and 200 for grants and cooperative agreements. Two new requirements took effect on August 13, 2020 and the remaining revisions took effect on November 12, 2020.
DOL issued a technical amendment to 2 CFR Part 2900 in April 2021 to update cross-references and terminology to align with the Uniform Guidance Revisions of 2020 and 2021.
Below is the applicability chart and a crosswalk of the 2020/2021 revisions.
The Office of Grants Management (OGM) provides grant management and Uniform Guidance training to its grantees, staff, and their stakeholders through a series of technical assistance modules called
SMART training modules provide active DOL Federal Award recipients with helpful strategies in navigating the administration and financial management of their grants around four central themes weaved throughout the Uniform Guidance (2 CFR Part 200) and DOL's adoption and approved exceptions to the Uniform Guidance at (2 CFR Part 2900). These modules may be found on our community page called Grants Application and Management and located at WorkforceGPS.org.
For further information please see TEGL 15-14.