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Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The Office of Management and Budget (OMB) is updating the final guidance that appeared in the Federal Register on December 26, 2013. Guidance on the effective/applicability date is revised to allow a grace period of one additional fiscal year for non-Federal entities to implement changes to their procurement policies and procedures in accordance...
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Guidance for Reporting and Use of Information Concerning Recipient Integrity and Performance; Corrections
The Office of Management and Budget (OMB) is correcting the final guidance that appeared in the Federal Register on July 22, 2015 (80 FR 43301). OMB is amending the guidance to make technical corrections where necessary. The final guidance is revised to reflect that due to the 14 day delay of the publically available information entered into the...
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Universal Identifier and System of Award Management; Corrections
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. The final guidance is revised to remove references to the ``System of Award Management''...
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Guidance for Reporting and Use of Information Concerning Recipient Integrity and Performance
The Office of Management and Budget (OMB) is issuing final guidance to Federal agencies to implement Section 872 of the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 (hereafter referred to as ``section 872''), as that statute applies to grants. As section 872 required, OMB and the General Services Administration (GSA)...
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Federal Awarding Agency Regulatory Implementation of Office of Management and Budget's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
This joint interim final rule implements for all Federal award-making agencies the final guidance Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) published by the Office of Management and Budget (OMB) on December 26, 2013. This rule is necessary in order to incorporate into...
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Cost Accounting Standards Board; Accounting for the Costs of Employee Stock Ownership Plans (ESOPs) Sponsored by Government Contractors
The Cost Accounting Standards Board (the Board), Office of Federal Procurement Policy, has adopted a final rule to amend Cost Accounting Standard (CAS) 412, ``Cost Accounting Standard for composition and measurement of pension cost,'' and CAS 415, ``Accounting for the cost of deferred compensation.'' These amendments address issues concerning...
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Cost Accounting Standards Board; Time and Material and Labor Hour (T&M/LH) Contracts for Commercial Items
The Office of Federal Procurement Policy, Cost Accounting Standards (CAS) Board, has adopted, without change, a final rule to provide an exemption for T&M/LH contracts for commercial items. This rulemaking is authorized pursuant to Section 26 of the Office of Federal Procurement Policy Act.
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Cost Accounting Standards Board (CAS) Changes to Acquisition Thresholds
The Office of Federal Procurement Policy, Cost Accounting Standards (CAS) Board, is revising the threshold for the application of CAS to negotiated Government contracts. This rulemaking is authorized pursuant to Section 26 of the Office of Federal Procurement Policy Act. The Board is taking final action on this topic in order to adjust the CAS...
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Cost Accounting Standards Board (CAS); Applicability of Cost Accounting Standards Coverage
The Office of Federal Procurement Policy, Cost Accounting Standards (CAS) Board, has adopted, without change from the interim rule, a final rule revising the criteria applicable to United Kingdom (UK) contractors for filing a Disclosure Statement, Form No. CASB DS-1. This rulemaking is authorized pursuant to Section 26 of the Office of Federal...
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Cost Accounting Standards Board; T&M Contracts for Commercial Items
The Cost Accounting Standards (CAS) Board is proposing to revise the CAS by providing an exemption for time-and-materials (T&M) and labor-hour (LH) contracts for the acquisition of commercial items.
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Cost Accounting Standards Board (CAS) Changes to Acquisition Thresholds
The Cost Accounting Standards (CAS) Board is proposing to adjust the CAS application and full coverage thresholds for inflation in accordance with section 807 of the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 (Pub. L. 108-375).
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Guidance for Governmentwide Debarment and Suspension (Nonprocurement)
The Office of Management and Budget (OMB) is updating its guidance on nonprocurement debarment and suspension to conform to the common rule that 33 Federal agencies published on November 26, 2003. The agencies issued that common rule after resolving public comments received in response to a Notice of Proposed Rulemaking. In updating the...
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Cost Principles for Educational Institutions (OMB Circular A-21)
The Office of Management and Budget (OMB) is relocating OMB Circular A-21, ``Cost Principles for Educational Institutions,'' to Title 2 in the Code of Federal Regulations (2 CFR), subtitle A, chapter II, part 220. This relocation is part of our broader initiative to create 2 CFR as a single location where the public can find both OMB guidance...
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Cost Principles for State, Local, and Indian Tribal Governments (OMB Circular A-87)
The Office of Management and Budget (OMB) is relocating Circular A-87, ``Cost Principles for State, Local, and Indian Tribal Governments,'' to Title 2 in the Code of Federal Regulations (2 CFR), Subtitle A, Chapter II, part 225 as part of an initiative to provide the public with a central location for Federal government policies on grants and...
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Cost Principles for Non-Profit Organizations (OMB Circular A-122)
The Office of Management and Budget (OMB) is relocating Circular A-122, ``Cost Principles for Non-Profit Organizations,'' to Title 2 in the Code of Federal Regulations (CFR), subtitle A, chapter II, part 230. This relocation is part of our broader initiative to create 2 CFR as a single location where the public can find both OMB guidance for...
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Cost Accounting Standards Board; Accounting for the Costs of Employee Stock Ownership Plans (ESOPs) Sponsored by Government Contractors
The Cost Accounting Standards Board (CASB), Office of Federal Procurement Policy, invites public comments on proposed amendments to the Cost Accounting Standards (CAS) 412, ``Cost accounting standard for composition and measurement of pension cost,'' and CAS 415, ``Accounting for the cost of deferred compensation.'' These proposed amendments...
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Cost Accounting Standards Board; Applicability of Cost Accounting Standards Coverage
The Cost Accounting Standards (CAS) Board is revising the criteria applicable to United Kingdom (UK) contractors for filing a Disclosure Statement, Form No. CASB DS-1. This rulemaking is authorized pursuant to section 26 of the Office of Federal Procurement Policy Act. The Board is promulgating this interim rule in order to comply with a...
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Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (OMB Circular A-110)
The Office of Management and Budget (OMB) is relocating Circular A-110 to title 2 in the Code of Federal Regulations (2 CFR), subtitle A, chapter II, subchapter B, part 215 as part of an initiative to provide the public with a central location for Federal government policies on grants and other financial assistance and nonprocurement agreements....