Office of Management and Budget’s Uniform Guidance

Financial Management

In late 2013, the U.S. Office of Management and Budget (OMB) published final guidance in the Federal Register entitled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). This Uniform Guidance supersedes and combines the requirements of eight previous OMB Circulars (including A-133, which tribal governments followed) with the intent to streamline the federal grant-making and monitoring process, to ease administrative burden for grant applicants and recipients, and to reduce the risk of waste, fraud and abuse. The Uniform Guidance is located in Title 2, Part 200 of the Code of Federal Regulations.

As recipients of federal funding, tribal governments are expected to understand a multitude of agency programs and compliance requirements, each operating differently depending on their funding and budget. Additionally, tribes must also accurately develop indirect rate cost proposals, manage the same tribal program from multiple agencies (P.L. 477), assume responsibility for managing program contracts in their entirety (self-governance tribes), and manage leasing programs while leveraging federal and private capital to have any chance at building their respective economies. 

NAFOA monitors grant management reform affecting tribal governments. As new developments occur, our team acts quickly to provide needed insight and broadcasts regarding the Uniform Guidance to Indian Country.

OMB Uniform Guidance FAQ Document