Page created: 2/27/14
Last updated: 7/12/2018
The Office of Management and Budget “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule” was made effective December 26th, 2014. (2 CFR Chapter I, Chapter II, Part 200, et al.). Per the OMB, “The Guidance was drawn from OMB Circulars A–21, A–87, A–110, and A–122 (which have been placed in past OMB guidances); Circulars A–89, A–102, and A–133; and the guidance in Circular A–50 on Single Audit Act follow-up.”
Read the full Uniform Guidance: 2 CFR 200, Uniform Guidance (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards).
Harvard University is committed to providing good stewardship of sponsored funds. The University’s stewardship responsibilities include:
- managing Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award
- managing non-Federal awards in compliance with sponsor guidelines, and the terms and conditions of the non-Federal award.
Internal Controls are the core of good stewardship of sponsored funds and of an effective Sponsored Programs Compliance Program. Harvard University has a culture of compliance over sponsored research that is bolstered by effective university-wide policies, strong communication and collaboration across the research community, and a nationally recognized training and certification program that helps prepare and train research staff. In addition, staff who are based in central administration research offices and in departments utilize reports to monitor compliance with policies, regulations, and sponsor-specific requirements. Due to the University’s vast scale as well as its decentralized environment, we recognize the importance of documenting controls, clarifying roles and responsibilities, and monitoring the effectiveness of controls. Using the Committee on Sponsored Organization (COSO) Internal Controls Framework, a recognized internal control standard, our overall assessment is that key elements of a sound control environment are in place.
Effective July 1, 2018, the Sponsored Awards Program matrix (HarvardKey login required), which formalizes the internal controls over research administration processes across the University, is now available.
- Agency Implementation
- Other Federal Resources
- Videos from NCURA
- Harvard's Uniform Guidance Brochure
- Online Course: Introduction to the OMB Uniform Guidance
- Internal Resources (Login Required)
National Institutes of Health (NIH)
- NIH Interim Grant General Conditions (effective December 26, 2014)
National Science Foundation (NSF)
- NSF's Proposal & Award Policies and Procedures Guide (PAPPG) (17-1) (effective January 30, 2017)
- NSF's Summary of Significant Changes and Clarifications to the PAPPG
- COFAR's FAQs on Uniform Guidance (UPDATED 11/26/2014)
- The Uniform Guidance - Indirect (F&A) Rates
- The New Guidance: Considerations and Observations on Clerical and Administrative Costs
- Good News on Cost Sharing in the Guidance
- Cost Sharing Clarification in the Uniform Guidance
- Closeouts: Considerations With the New Circular
- What will change between the current and new Circulars about Specialized Service Centers
- Unused Leave at the End of a Grant in the Uniform Guidance
- Depreciation in the Uniform Guidance
- The Uniform Guidance & The Cost Accounting Standards: What Has Changed
- Amendments to Disclosure Statements in the Uniform Guidance
- Losses on Awards in the Uniform Guidance
- Agency Deviation from F&A Rates in the Uniform Guidance
- Computing Devices in the Uniform Guidance
- Under the Uniform Guidance, Who is Required to Review the Salaries to Federal Awards after the Fact?
- New Information on Operation and Maintenance Expenses in the Uniform Guidance
- Information on Voluntary Committed Costing Sharing in the Uniform Guidance
- Supplies as a Direct Charge on an Award Under the Uniform Guidance
|Harvard OMB Uniform Guidance Working Groups Wiki (Internal Only)|