General Federal Guidance
General Federal Guidance
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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 |
| Appendix I | Notice of Funding Opportunity |
| Appendix II |
Contract Provisions for Non-Federal Entity Contracts Under Federal Awards |
| Appendix III | Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) |
| Appendix IV | Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations |
| Appendix V | State/Local Governmentwide Central Service Cost Allocation Plans |
| Appendix VI | Public Assistance Cost Allocation Plan |
| Appendix VII | States and Local Government and Indian Tribe Indirect Cost Proposals |
| Appendix VIII | Nonprofit Organizations Exempted From Subpart E of Part 200 |
| Appendix IX | Hospital Cost Principles |
| Appendix X | Data Collection Form |
| Appendix XI | Compliance Supplement |
| Appendix XI | Award Term and Condition for Recipient Integrity and Performance Matters |
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. The data on the website is sourced from the awardee’s reporting to Federal agencies. One example is via FFATA. The Federal Funding Accountability and Transparency Act (FFATA) requires that information about Federal awards be posted in a centralized location. The awardees submit all required data to the FFATA Sub-award Reporting System (FSRS) and Federal agencies publish that data on USAspending.gov.
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
Single Audit Act
Single Audits provide a comprehensive, standardized review of both financial and compliance aspects for entities expending more than $1M in federal funding. Unlike a standard financial audit that focuses solely on the accuracy of financial statements, a Single Audit also assesses compliance with federal rules and regulations, evaluates internal controls over federal funds, and covers all federal awards received rather than auditing each program separately.
The audit package must be submitted to the Federal Audit Clearinghouse within 30 days after receiving the Auditor’s report.
See additional resources on the Federal Grant Management Resources page.
Single Audit Resource Center
GFOA SEFA Preparation
The Complete SEFA Checklist for Grants from A-Z | Gov’t CPA
Federal Audit Clearinghouse
The Federal Audit Clearinghouse (FAC) is the official government repository where organizations submit Single Audits.
The Yellow Book (GAGAS) – Audit Standards
Auditors of government entities and entities that receive government awards use our Government Auditing Standards, commonly referred to as generally accepted government auditing standards (GAGAS) or the Yellow Book, to perform their audits and produce their reports. The Yellow Book contains standards for financial audits, attestation engagements, and performance audits as well as specific requirements for individual auditors and audit organizations.
The Green Book – Internal Controls
Standards for Internal Control in the Federal Government—known as the Green Book—sets the standards for an effective internal control system for federal agencies. The 2025 Green Book was effective beginning with fiscal year 2026.
Grants.gov
The Grants Learning Center is Grants.gov’s public resource hub designed to help you understand the full lifecycle of federal grants. It provides plain‑language guidance on how federal grants work, what rules apply, and how to navigate the grants process from start to finish.