Uniform Guidance (OMB A-81)

Uniform Guidance (OMB A-81)

Research Administration Research Resources Uniform Guidance (OMB A-81)

Uniform Guidance (OMB A-81)

​The Federal Office of Management and Budget (OMB) has released guidance on “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards”.  This document, referred to as OMB Circular A-81 (also called the Omni-Circular) consolidates and updates eight previous circulars including A-21 Cost Principles for Educational Institutions and A-110 Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations.  The revisions become effective for new federal awards and new funding for existing awards on December 26, 2014.

UNIFORM GUIDANCE COST PRINCIPLES
QUICK GUIDE to ALLOWABLE DIRECT COSTS 

Topic
Code Section
Allowable?
Prior written approval required?
200.413
YES, if integral to the project’s objectives
YES *
200.453
YES, if essential and allocable to the project
NO, but budget justification should explain the essential and allocable nature of the devices to the project.
Conferences
200.432
YES, if event’s primary purpose is the dissemination of technical information beyond UAB
NO
Entertainment
200.438
YES, if costs that might otherwise be considered entertainment, have a programmatic purpose
YES *
Exchange Rates
200.440
YES, subject to availability of funds
NO, unless the rate fluctuation results in the need for additional funding or the increased costs result in a change in the Scope of Work
200.456
YES, if project includes an education or outreach component
YES *
Publication and Printing
200.461
YES, publication costs can be charged even if incurred after the end of the performance period but before closeout
NO
Taxes (including Value Added Tax)
200.470
YES,  if not later refunded or credited
NO
Short term travel VISAs for  Recruiting
200.463
YES, if critical and necessary to the project
NO
 
*if included in the budget and budget justification and not disallowed, the item can be considered approved