Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

On December 19, 2014, a number of U.S. national agencies and departments jointly published the interim final rules Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: Federal Awarding Agency Regulatory Implementation. The rules implement for all Federal award-making agencies the final guidance Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) published by the Office of Management and Budget (OMB) on December 26, 2013. The rules are effective on December 26, 2014.

The rules were filed by the Agency for International Development (USAID), Agriculture Department, Commerce Department, Commodity Credit Corporation, Corporation for National and Community Service, Defense Department, Education Department, Energy Department, Environmental Protection Agency, Farm Service Agency, Federal Emergency Management Agency, Gulf Coast Ecosystem Restoration Council, Health and Human Services Department, Homeland Security Department, Housing and Urban Development Department, National Foundation on the Arts and the Humanities, Interior Department, Justice Department, Labor Department, National Aeronautics and Space Administration, National Archives and Records Administration, National Institute of Food and Agriculture, National Science Foundation, OMB, Rural Business-Cooperative Service, Rural Housing Service, Rural Utilities Service, Small Business Administration, Social Security Administration, State Department, Transportation Department, Treasury Department, and Veterans Affairs.