Uniform Guidance Metrics

On December 26, 2013 Office of Management and Budget (OMB) published final guidance in 2 C.F.R 200 titled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in order to improve the effectiveness and efficiency of Federal financial assistance. The guidance served as an instrument to better target financial risk and better direct resources in order to achieve evidence-based outcomes.  

In an effort to assure effective implementation, the Council on Financial Assistance Reform (COFAR) established a suite of administrative and audit metrics to gauge how the guidance addressed its intended enhancements. On September 30, 2014, OMB issued Memorandum M-14-17 to all executive Departments and Agency Chief Financial Officers (CFO) that manage assistance programs, and set forth requirements for the collection and use of administrative and audit metrics for the Uniform Guidance.

OMB will assess the effectiveness of its current administrative and audit measures in gauging the impact of the Uniform Guidance and evaluate the extent to which they demonstrate the COFAR’s goal of improving performance outcomes over compliance while reducing unnecessary administrative burden and make adjustments as necessary.