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.
COGR Submits Response to Health and Human Services Adoption of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The Council on Governmental Relations (COGR), representing over 220 U.S. research universities and institutes, submitted formal comments to the U.S. Department of Health and Human Services (HHS) regarding the department’s interim final rule implementing the updated Office of Management and Budget (OMB) Uniform Guidance. COGR acknowledged the complexity of HHS’s dual-phased implementation—initial a
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
COGR Responds to OMB's Invitation to Provide Comments and Technical Corrections to Address Select Items in the Recently Released OMB Guidance for Federal Financial Assistance (Fourth Look)
This comment letter offers detailed comments and proposed technical corrections to the OMB’s updated Uniform Grant Guidance for Federal Financial Assistance, set to take effect October 1, 2024. The letter highlights COGR's recommendations on timely implementation of new thresholds for equipment and subawards, urges reconsideration of changes regarding fixed amount awards, and advocates for the rea
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
COGR Responds to OMB's NPRM on Guidance for Grants & Agreements "Uniform Guidance"
The document is a formal response from the Council on Governmental Relations (COGR), representing over 200 U.S. research universities and affiliated institutions, to the Office of Management and Budget’s (OMB) proposed revisions to 2 CFR Chapters 1 and 2. COGR commends OMB for its transparency and dedication throughout the rulemaking process but highlights several areas where the proposed changes
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
COGR Responds to OMB's Request to Provide Data-driven Evidence to Support Modifications to 2 CFR Chapter 2, Part 200 (2 CFR 200) of the Uniform Guidance (UG)
The document is a formal letter from the Council on Governmental Relations (COGR) to a policy analyst at the Office of Federal Financial Management, Office of Management and Budget (OMB), addressing proposed revisions to 2 CFR Chapter 2, Part 200 (Uniform Guidance) as it relates to federally funded research at academic institutions. Drawing on recent surveys and studies, COGR advocates for three p
COGR Responds to OMB's RFI: Uniform Guidance (2 CFR 200)
COGR has posted its Letter to OMB, in response to OMB’s Request for Information (RFI) – Uniform Guidance. We expect OMB to review responses from all stakeholders and publish proposed revisions to the Uniform Guidance later in 2023.
