Uniform Guidance
The Uniform Guidance (2 CFR Part 200) serves as the government-wide framework for managing federal financial assistance and sponsored awards. Issued by the Office of Management and Budget, the guidance establishes consistent standards for financial management, allowable costs, internal controls, procurement, subrecipient monitoring, effort reporting, record retention, and audit requirements.
The purpose of the Uniform Guidance is to promote transparency, strengthen accountability, reduce administrative burden, and ensure that federal funds are used appropriately in support of institutional and research objectives. Mississippi State University’s Sponsored Programs Accounting office utilizes these regulations to support compliant, effective, and responsible stewardship of sponsored funds throughout the award lifecycle.