Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards
Uniform Guidance replaces the administrative, accounting, audit rules and principles currently in OMB Circulars, including A-21, A-110, and A-133.
The Uniform Guidance is effective December 26, 2014. New and incrementally-funded awards issued on or after December 26, 2014 will be subject to the Uniform Guidance.
Audit Requirements will apply to audits of fiscal years beginning on or after December 26, 2014. For Western Michigan University, the Audit Requirements becoming effective for the fiscal year July 1, 2015–June 30, 2016.
The effective date for implementation of Uniform Guidance, 2 CFR Part 200.320, Procurement Standards regulations at Western Michigan University will be fiscal year 2019. The University will follow Procurement Standards regulations as specified in OMB Circular A-110, 2 CFR Part 215 through June 30, 2018.
2 CFR 200 Uniform Guidance—effective 12/26/2014