A compilation of resources related to 2 CFR 200 "Uniform Guidance"
Uniform Guidance
Examines policies, practices, and implementation of the Guidance for Federal Financial Assistance, including 2 CFR 200 (Uniform Guidance).
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Uniform Guidance Revisions—Then, Now and When October 2025
A summary from COGR's October 2025 membership meeting of updates to the Uniform Guidance (2 CFR 200) Compliance Supplement affecting research institutions’...
Uniform Guidance Update & COGR’s “Look” Series (5th Look): October 2024 Meeting
The referenced document outlines a comprehensive update on the Uniform Guidance revisions by COGR as part of its ongoing “Look” Series, culminating in a session held...
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Krystal Toups
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All Uniform Guidance Articles
Uniform Guidance Revisions—Then, Now and When October 2025
A summary from COGR's October 2025 membership meeting of updates to the Uniform Guidance (2 CFR 200) Compliance Supplement affecting research institutions’ management of federal awards, as well as potential issues in future F&A cost reimbursement models.
March 2025 Update
The March 2025 COGR Update provides an overview of the complex and rapidly changing federal research environment, detailing the significant impact of recent policy shifts, executive orders, and administrative actions on research institutions. It highlights escalating regulatory burdens, funding disruptions, and compliance challenges, as well as the association’s advocacy for pragmatic implementati
COGR February 2025 Update
The February 2025 COGR Update provides a detailed account of significant regulatory, policy, and administrative changes impacting U.S. research institutions, driven largely by executive orders from the Administration that restrict DEI programs, roll back regulations, and alter research funding and compliance practices. It highlights widespread operational disruptions, legal challenges over reduced
Uniform Guidance Update & COGR’s “Look” Series (5th Look): October 2024 Meeting
The referenced document outlines a comprehensive update on the Uniform Guidance revisions by COGR as part of its ongoing “Look” Series, culminating in a session held on October 24, 2024. Led by key COGR directors and supported by a diverse workgroup from prominent research institutions, the presentation reviews the progression of COGR’s analyses—starting from initial assessments and member feedbac
Second Look: Final OMB Guidance on FFA
The document provides a comprehensive review of the latest Office of Management and Budget (OMB) Guidance for Federal Financial Assistance, focusing particularly on the revisions released in April 2024 and their implications for institutions engaged in federally funded research and financial assistance. The presentation, led by experts from several prominent universities and the Council on Governm
A Second Look at the Final OMB Guidance for Federal Financial Assistance – Webinar Poll Results
The document presents the results of a webinar conducted on May 15, 2024, which surveyed participants on their familiarity and perspectives regarding the final OMB guidance for federal financial assistance. The poll addressed topics such as the extent of participants’ review, equipment capitalization thresholds, institutional implementation strategies, and primary office leadership, collecting res
Revisions to the Uniform Guidance: October 2023 Meeting
The document provides a detailed overview of the proposed revisions to 2 CFR 200, commonly known as the Uniform Guidance, with a focus on the implications for research institutions and other stakeholders. These revisions, announced by the Office of Management and Budget (OMB) in October 2023, represent a substantial rewrite since the last major update in 2020. The changes aim to incorporate new st
Uniform Guidance Panel Discussion: October 2020 Meeting
The document summarizes the key discussions and outcomes from the COGR Uniform Guidance Panel held on October 22, 2020, focusing on significant revisions to the Uniform Guidance regulations (2 CFR) impacting research administration and compliance for federally funded awards. The panel, consisting of senior research administrators from prominent U.S. universities and COGR leadership, addressed chan
Single Audits Under the Uniform Guidance
The document outlines key changes affecting single audits under the Uniform Guidance (UG), as presented by representatives from PWC, AICPA, and KPMG. The main areas of change include adjustments to the identification of major programs, an increased emphasis on internal control procedures, and updates reflected in the 2017 Compliance Supplement. Specifically, for Student Financial Aid programs, the
