Uniform Administrative Requirements, Cost Principles, and Audit Requirements 2014 Regulations and Related Resources

The new federal fiscal regulations (also referred as Uniform Guidance or the "Supercircular") took effect for awards and award increments received on or after Dec. 26, 2014. The Office of Head Start (OHS) recommends that grantees transition to the new fiscal regulation throughout 2015. This website will maintain information pertaining to the former regulations through the end of 2015. Thereafter, the former regulations will be archived, and this website will reflect only the new federal fiscal regulations.

Read more about transitioning grants to the new regulations

For ease of implementation and administration, OHS has given grantees the ability to group multiple Head Start awards and choose one transition date, which may be no later than the start date of the last award. The grantee also has a one-year period from implementation to comply with new procurement standards outlined in the new regulations. The grantee will need to review these transition dates with their Policy Council, secure approval from the governing body, and specify these dates in the fiscal policies and procedures. These requirements are described in ACF-IM-HS-14-07. Grantees also must be sure to share the Information Memorandum (IM) and transition date with their auditor.

You are strongly encouraged to review the resources below. Use them to become familiar with the expectations and impact of the new Uniform Administrative Requirements, Cost Principles, and Audit Requirements 2014 Regulations on your organization. If you are unsure about how to apply the new fiscal regulations and requirements within your organization, please contact your Regional Office for assistance.

Uniform Administrative Requirements, Cost Principles, and Audit Requirements 2014 Regulations and Related Resources. HHS/ACF/OHS. 2015. English.

Last Reviewed: September 2015

Last Updated: September 11, 2015