Jun 19, 2026 · 35 min · 12 segments
The Office of Management and Budget dropped its proposed revisions to Uniform Guidance (2 CFR Part 200) on May 29, 2026 — and federal grant professionals need to pay attention before the public…
Patrice DavisHost
So what is uniform guidance? Just in case you're not familiar with uniform guidance and why it's important if you're a recipient or sub-recipient of federal grants, I'm going to provide a brief overview now.

The full name of the regulation is Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

It used to be known as the super circular for a specific reason that I'll mention later.

So uniform guidance are the general regulations that federal grant making agencies and most grantees, there are some exceptions, have to adhere to.

For federal officials or federal employees, the regulations lay out how they should do everything from preparing a notice of funding opportunity, announcing a notice of funding opportunity, conducting pre-award risk assessments and guidelines on things such as how frequently they should request financial and program reports from grantees for federal grantees uniform guidance is integrated into their award terms and conditions and it governs how they can use federal grant funds to cover eligible direct and indirect costs how to calculate certain indirect costs, how to procure services and products with federal grant funds, how to document activities and expenses, how to subaward funds to subrecipients, how to monitor subrecipients, how to prepare for audits, and how to submit audits for federal government and public review, how to retain documents, and of course, how to close out a grant.

Now, I just summarized that it sounds very simple, but of course there are many, many more details that one would consider.

But I think that brief synopsis or summary gives you an idea of the breadth of guidance that these particular regulations lay out for both federal officials and for grantees or recipients.

Uniform guidance came about in 2013 when a council called the Council on Financial Assistance Reform, or COFAR, was created to streamline and reform how federal grants were managed.

So federal grant management guidance used to be laid out in eight separate circulars.

There was a circular that laid out cost principles for educational institutions.

Another set of cost principles for state, local, and Indian tribal governments.

They also had administrative requirements for state and local government agencies.

That was a one zero two and another for institutions of higher education, hospitals, and other nonprofits.

So what is uniform guidance? Just in case you're not familiar with uniform guidance and why it's important if you're a recipient or sub-recipient of federal grants, I'm going to provide a brief overview now.

The full name of the regulation is Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

It used to be known as the super circular for a specific reason that I'll mention later.

So uniform guidance are the general regulations that federal grant making agencies and most grantees, there are some exceptions, have to adhere to.

For federal officials or federal employees, the regulations lay out how they should do everything from preparing a notice of funding opportunity, announcing a notice of funding opportunity, conducting pre-award risk assessments and guidelines on things such as how frequently they should request financial and program reports from grantees for federal grantees uniform guidance is integrated into their award terms and conditions and it governs how they can use federal grant funds to cover eligible direct and indirect costs how to calculate certain indirect costs, how to procure services and products with federal grant funds, how to document activities and expenses, how to subaward funds to subrecipients, how to monitor subrecipients, how to prepare for audits, and how to submit audits for federal government and public review, how to retain documents, and of course, how to close out a grant.

Now, I just summarized that it sounds very simple, but of course there are many, many more details that one would consider.

But I think that brief synopsis or summary gives you an idea of the breadth of guidance that these particular regulations lay out for both federal officials and for grantees or recipients.

Uniform guidance came about in 2013 when a council called the Council on Financial Assistance Reform, or COFAR, was created to streamline and reform how federal grants were managed.

So federal grant management guidance used to be laid out in eight separate circulars.

There was a circular that laid out cost principles for educational institutions.

Another set of cost principles for state, local, and Indian tribal governments.

They also had administrative requirements for state and local government agencies.

That was a one zero two and another for institutions of higher education, hospitals, and other nonprofits.
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