In 2014, the White House Office of Management and Budget (OMB) overhauled the circulars which had provided guidance to the awarding agencies and recipients of federal funding for many years and created the Uniform Guidance.
On December 26, 2014, OMB issued the new guidance document, formally titled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
- Uniform Guidance (2 CFR 200) Effective 12/26/2014
Previous Guidance for Higher Education
- A-21 Costing Principles for Educational Institutions
- A-110 Uniform Administrative Requirements
- A-133 Audits of States, Local Governments, and Non-Profit Organizations
Every year since 1990 Congress has legislatively mandated a provision limiting the direct salary that an individual may receive under an NIH grant. For FY 2012, use of the salary cap was expanded to all agencies under the Department of Health and Human Services, and salaries became restricted to Executive Level II of the Federal Executive Pay scale. Click on the link below to see a summary of the salary cap levels for each year from 1990-present.