Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)

Formerly OMB Circular A-133, this part establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards to non-Federal entities.

This part provides the basis for a systematic and periodic collection and uniform submission by Federal agencies of information on all Federal financial assistance programs to the Office of Management and Budget (OMB). It also establishes Federal policies related to the delivery of this information to the public, including through the use of electronic media. It prescribes the manner in which General Services Administration (GSA), OMB, and Federal agencies that administer Federal financial assistance programs are to carry out their statutory responsibilities under the Federal Program Information Act (31 U.S.C. 6101-6106).

View the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

Individuals requiring more information about Uniform Guidance should contact the Post-Award Grants Accounting Office at 216-844-5576.