Subpart F of the Uniform Guidance has replaced the former Office of Management and Budget (OMB) A-133 Compliance Supplement. It is a large and extensive United States federal government guide created for use in auditing federal assistance and federal grant programs, as well as their respective recipients. For audit reports, see http://www.finance.umich.edu/finops/reporting/annualreports.
A-21 Costs (Federal Funds Only) – These costs are now referred to as: "Uniform Guidance Cost Principles." The term A-21 comes from the old U.S. Office of Management and Budget (OMB) Circular A-21 requires that certain expenses be treated as Facilities and Administrative Costs (also known as F&A, indirect costs, or overhead) and paid for through the recovery of indirect costs. Examples of these costs include clerical and administrative salaries, hosting, subscriptions, books, membership dues, postage, office supplies, and telecommunications. In order to qualify as a direct charge on a sponsored project, costs normally considered F&A must be charged in a timely manner and must be consistent with established institutional policies and practices.
- Job Aid - Review of Uniform Guidance Monitored Budgets This document presents the accounts and budget lines that Finance - Sponsored Programs reviews and monitors pursuant to the Uniform Guidance.
- Job Aid - Review of Uniform Guidance Reports This document presents the criteria that Finance - Sponsored Programs uses to review reports, pursuant to the Uniform Guidance.
- Navigate: Lunch & Learn
- Navigate: Uniform Guidance Cost Principles
- Post-Award Change Request Form
- Uniform Guidance Monitored Costs A list of the types of costs that are monitored under 2 CFR 200 Uniform Guidance (previously A-21).
- Uniform Guidance Monitored Costs (formerly A-21)
The designated unit with overall responsibility for a particular proposal or project. Knowing the Administrative Home is particularly important in those cases where the Principal Investigator may have joint appointments.
In addition to being allowable, direct costs must follow the usual guidelines of being reasonable, allocable, applicable, and consistently treated and must comply with U-M policy.
When in doubt, please contact your Finance - Sponsored Programs Customer Service representative (see the Coordinator by Department list).
Office of Advanced Research Computing. U-M’s ARC works to advance Cyberinfrastructure (CI) at U-M. CI refers to a platform of technological and human support for advanced, integrated computation and information resources in the service of research and learning. See http://arc.research.umich.edu/.