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

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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