Policies + Procedures

Uniform Guidance:

Uniform Guidance (UG) DISCLAIMER: The following documents provide information on high-impact UG issues and do not represent official policy change implementations by NC State University, the Office of Contracts & Grants, or SPARCS.

  • Updates:
    • OMB announces delay of UG Procurement Rules implementation from July, 2016 to July, 2017
    • Read Full Text of Announcement »
      From: Wright, David <DWright@nas.edu>
      Date: Thu, Sep 10, 2015 at 2:01 PM
      Subject: FDP – OMB Announces Delay of UG Procurement Rules
      To: FDPMAIN-L@lsw.nas.eduColleagues,

      As announced today in the Federal Register, https://www.federalregister.gov/articles/2015/09/10/2015-22074/universal-identifier-and-system-of-award-management-corrections, a second year has been added to the grace period for implementation of the Procurement Standards, 200.317 through 200.326, of the Uniform Guidance (UG). From the summary:

      The Office of Management and Budget (OMB) is correcting the final guidance that appeared in the Federal Register on September 14, 2010 (75 FR 55673) and December 26, 2013 (78 FR 78589). OMB is amending the guidance to make technical corrections where needed. …

      Guidance on effective/applicability date is revised to allow a grace period of two fiscal years for non-Federal entities to implement changes to their procurement policies and procedures in accordance with guidance on procurement standards.

      For an institution with a June 30th fiscal year-end, this means implementation is not required until July 1, 2017.

      On behalf of the FDP membership, FDP leadership would like to thank those of you who participated in the surveys conducted to collect procurement data from your institutions.  This data provided persuasive evidence that the procurement standards as currently written in the UG need further analysis and discussion.  This was a very important factor in OMB’s decision to extend the grace period because it provided data that showed the impact of the UG standards.  We are hopeful that this extension to the grace period will allow for consideration of a more practical approach to ensuring procurement actions using federal dollars are reasonable.

      Cindy Hope
      Federal Demonstration Partnership
      Assistant Vice President for Research
      Director, Office for Sponsored Programs
      The University of Alabama
      Box 870104
      Tuscaloosa, AL  35487-0104

  • UG Federal Links:
    • Federal Register Uniform Guidance dated January 27, 2015 (affects awards granted on or after December 26, 2014; opens in new window/tab & contains full online Uniform Guidance text with technical corrections to original publication)
    • COFAR FAQ’s: Nov. 2014, Aug.  2014, and Feb. 2014
  • NCSU Training Materials
  • SPARCS Uniform Guidance Page

Cost Accounting Standards:

Office of Management and Budget (OMB) Circulars:

Fly America Act

Fixed Price Accounts

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University Policies Regs, and Rules (PRRs):

Cost Sharing:

  • Cost Sharing General Information, After-the-Fact Cost-Sharing, Quick Reference Guides, and Earning Codes

Budgeting Techniques:

  • Brief C&G Budgeting information including Code Definitions and link to more extensive SPARCS Budgeting Guidelines

Federal Checklist:

Roles + Responsibilities:

Grad Student & Post Doctoral Fellows Medical Insurance Policy:

Direct vs. F&A Rates:

NSF (National Science Foundation) Policies:


Closing a Fixed Price Account: