Uniform Grants Guidance | proposed updates

Uniform Grants Guidance | proposed updates


The US Federal Government is proposing a fundamental update of the Office of Management and Budget’s Uniform Grants Guidance.

How do these changes impact your organisation?

The Office of Management and Budget (OMB) have issued pre-released proposed changes to Uniform Grants Guidance on the 21 September 2023 for public comment. The guidelines are issued to all Federal agencies for use across all United States (US) Federal Grants and other types of financial assistance. 

The proposed changes to OMB’s Uniform Grants Guidance include the following:

  • increase of various thresholds to provide flexibility
  • changes to procurement standards
  • cost principles including removing prior written approval requirements for certain items and raising the de minimis indirect cost rate to 15%
  • remove barriers to entry
  • ensure assistance serves intended communities
  • increase to the audit threshold from USD$750,000 to USD$1,000,000.

What are the impacts of this update?

The proposed changes aim to streamline compliance process to enable recipients to have more time and resources available to deliver outcomes.

SW continues to review the anticipated changes to Uniform Guidance. Get in touch for further details and how these changes may impact you. We will continue to monitor the progress of any changes that impact US Federal Grants and financial assistance.

SW are education specialists

We have worked with 35 of the 40 major Australian Universities and have extensive experience in assisting education providers with an appropriate audit of US Government sourced funds as required by the OMB Uniform Guidance.

This includes:

  • quality expertise and industry insight in compliance with us uniform guidance reporting requirements
  • assessment of internal controls to ensure that research grants are managed in compliance with legislative/regulatory requirements
  • direct link to Uniform Guidance experts in the US, and
  • tailored and collaborative audit methodology.

Get in touch

Our approach to Uniform Guidance audits offers best practice expertise in a practical and commercial manner that is delivered using senior personnel with significant educational sector experience.


Matthew Paull

Return to Insights