OMB 2 CFR ยง 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
In August 2024, the Office of Management and Budget announced changes to the core set of regulations governing federal sponsored projects, found at 2 CFR 200 and generally known as the Uniform Guidance. Federal agencies were instructed to implement the updated rules no later than October 1, 2024.
The Council of Federal Financial Assistance (COFFA) maintains a website with information that supports the implementation of these revisions. Information related to prior revisions is available for reference as well.
2024 Revisions
- Federal Register Notice
- Redline Edits
- 2 CFR Crosswalk 2024
- Implementation Memorandum (M-24-11) on revisions
- Federal Agency Implementation
OSP in collaboration with the Council on Government Relations (COGR) has compiled a Summary of Key Changes to the Uniform Guidance as of 10/1/24.
Federal Agency Implementation of 2 CFR 200 Updates:
General Federal Implementation Status
National Aeronautics and Space Administration (NASA)
National Science Foundation (NSF)
- NSF implemented 2 CFR in two ways:
- NSF has revised the Grant General Conditions (GC-1) for awards made on or after October 1st. The Research Terms and Conditions (RTC) are no longer being referenced in awards made on or after October 1, 2024.
- The RTC page remains available for prior awards made subject to the RTCs.