General Federal Guidance
General Federal Guidance
2 CFR Part 200 – Uniform Guidance
The Uniform Guidance (2 CFR Part 200), also known as the “OMB Guidance for Federal Financial Assistance,” is the consolidated federal regulation governing the administration of federal grants and awards to non-federal entities. OMB established the uniform guidance in 2013 and comprehensively updated it in 2020 and 2024, unifying and replacing multiple prior OMB circulars to streamline requirements, reduce administrative burden, and improve accountability and transparency.
The Uniform Guidance includes exceptions for the applicability of each subpart. Refer to 2 CFR §200.101(b) for information on which subparts are applicable to different types of federal financial assistance, according to the Washington Managing Federal Awards Compliance Handbook.
Key Functions
- Standardizes award administration — provides consistent rules for pre-award processes, financial management, procurement, property management, and monitoring across federal agencies.
- Establishes cost principles — clarifies which costs are allowable, allocable, and reasonable under federal awards; defines direct and indirect costs.
- Defines audit requirements — sets thresholds (currently $1 million in federal expenditures) for Single Audits under Subpart F
Structure
| Subpart | Focus Area |
|---|---|
| A | Definitions and acronyms |
| B | General provisions and applicability |
| C | Pre-award requirements |
| D | Post-award administration, including procurement and monitoring |
| E | Cost principles |
| F | Audit requirements, including Single Audit thresholds |
Why the Uniform Code Matters
- Promotes fiscal integrity and accountability by setting unified and standardized administrative, cost, and audit standards.
- Increases transparency through data and performance reporting; supports efforts aligned with the DATA Act.
- Reduces complexity — replaces eight earlier OMB directives with one framework.
- Emphasizes risk-based oversight and support — including updated de minimis indirect cost rates, cybersecurity provisions, and clarity in procurement thresholds.
Uniform Guidance FAQs
Use the links below as a reference. Although specific to Federal agencies, the information herein may be useful.
USAspending.gov
USAspending.gov is the official source for spending data for the US Government. Its mission is to show the American public what the federal government spends every year and how it spends the money. The Department of the Treasury manages the site, which tracks data from appropriations to local, state, and business expenditures, including grants, contracts, and loans. While it is the primary source, data may sometimes be incomplete or inaccurate due to reporting issues.
SAM.gov
SAM.gov, or the System for Award Management, is the official U.S. government database managed by the General Services Administration (GSA). It serves as a centralized hub where entities can register to become eligible for federal contracts, grants, and other federal assistance programs