Changes in the Uniform Guidance

Important Changes in the Uniform Guidance

This page describes specific differences between the Uniform Guidance and its predecessors, Circulars A21, A110, and A133.  UMCES’s implementation or policy changes resulting from the UG are also discussed.

Click on any of the links below to find out more about changes resulting from the Uniform Guidance. 


Only Cost Share When it is Required by the Solicitation

Cost Sharing or Matching: (As defined by 200.29 ) is the portion of project costs not paid by Federal funds unless otherwise authorized by Federal statute.  All cost sharing must be tracked and maintained in a separate account. 

Voluntary Cost Sharing: (As defined by 200.99 ) is specifically pledged on a voluntary basis in the proposal’s budget or the Federal award on the part of the non-Federal entity and that becomes a binding requirement of the Federal award.

Section 200.306 specifies that cost sharing or matching should only be solicited for research proposals when required by regulation and transparent in the notice of funding opportunity  Voluntary committed cost sharing is not expected under Federal research proposals and is not to be used as a factor in the review of applications or proposals unless it is specifically stated as such in the announcement. Only mandatory cost sharing or cost sharing committed in the budget must be included in the research base for computing F&A cost rate. 

Shared costs, matching funds, and contributions must meet certain criteria to be accepted as cost sharing.  In particular, salary costs above a Federal awarding agency’s cap are not mandatory cost-share or match.  For more information on the criteria for cost-sharing allowability, go to Section 200.306.

For more information on cost sharing transparency in funding opportunities, go to Appendix I to Part 200 – Full Text of Notice of Funding Opportunity; E. Application Review Information, 1. Criteria – Required 

Impact at UMCES:

  • UMCES’s Cost Sharing Policy is consistent with these requirements.
  • Research proposals are to include cost sharing only when it is required by the solicitation.
  • Budget preparation and cost principles:


    Participant Support Costs Must be tracked in a Separate Account

    Section 200.75 . Participant support costs are direct costs such as stipends or subsistence allowances, travel allowances and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences or training projects.

    Participant support costs are to be excluded from the MTDC (2 CFR 200.68).  

    Impact at UMCES:

    UMCES already requires projects to track participant support costs in a separate KFS account.

  • Subrecipients:
  • Reporting Requirements
  • Closeouts
  • Audits


Contact ORAA for technical questions or your business office for financial matters.