Use A Reference Guide

Effective December 26, 2014, OMB Circular A-21 was replaced by the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200 (the Uniform Guidance).  Like Circular A-21, the Uniform Guidance requires an after-the-fact review of charges made to federal awards that were based on budget estimates. At Columbia, this required after-the-fact review is carried out through the effort reporting process. For more information about the Uniform Guidance, visit research.columbia.edu/content/uniform-guidance


The following issues may be of particular concern, so we have prepared reference guides for each of the topics listed below. These brief guides provide a quick summary of each topic. They can be viewed by clicking each hyperlink or downloading the files to your computer.

Reference Guides

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