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
Director, Contracts & Grants Administration
All Uniform Guidance Articles
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
COGR Submits Proposed FAQs on Uniform Guidance to OMB
The document is a formal letter from the Council on Governmental Relations (COGR), an association representing major research universities, addressed to Mr. Gilbert Tran at the White House Office of Management and Budget’s Office of Federal Financial Management. Dated August 26, 2016, the letter provides a set of proposed Frequently Asked Questions (FAQs) intended to clarify sections of the Unifor
COGR Comments on Proposed Changes to HHS Adoption of UG
The Council on Governmental Relations (COGR), representing over 190 research universities and affiliated institutes, submitted comments addressing proposed changes by the Department of Health and Human Services (HHS) to its implementation of the Office of Management and Budget's Uniform Guidance. COGR's letter focuses on a provision in the proposed rule that would restrict indirect cost
COGR & AIRI Submit Joint Letter on Procurement as Requested by OMB
The Council on Governmental Relations (COGR), representing over 190 major research universities and institutions, and the Association of Independent Research Institutes (AIRI), submitted a detailed analysis to the Office of Management and Budget (OMB) regarding the administrative and cost implications of enforcing a $3,500 micro-purchase threshold for federally funded procurements. Based on survey
COGR Submits Letter to OMB Requesting “Implementation of Sensible Procurement Standards”
The Council on Governmental Relations (COGR), in concert with multiple higher education and nonprofit research organizations, submitted this formal letter to the Office of Management and Budget (OMB) to address concerns and propose revisions regarding the implementation of procurement standards under 2 CFR 200.317-326 for recipients of federal grants and cooperative agreements. While expressing ap
