OMB Uniform Guidance
The White House Office of Management and Budget (OMB) has combined many federal circulars, including A21 and A110, into a single guidance document that can be used by all agencies. This combined document is known as "Uniform Guidance." Per the OMB webpage this guidance “will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up.”
Federal agencies are currently developing their implementation plans under this guidance and these new regulations which became effective on December 26, 2014. This website will provide information on an ongoing basis on how Northeastern University will address the impact of these changes.