The Uniform Guidance, published by the Office of Management and Budget (OMB) on December 26, 2014, provides recipients of Federal awards with one standardized set of compliance regulations to assist them in effectively managing their grants. The new regulations, as found in 2 CFR 200, supersedes eight previous OMB circulars (circulars A-21, 50, 87, 89, 102, 110, 122, and 133). This handbook to serves as a quick guide and reference book for any non-Federal entity who is attempting to submit a grant to a Federal agency, or who has already received an award and wishes to understand more about the regulations which they are required to comply with. In addition to containing the full set of regulations, his handbook also includes easy-to-understand commentary which provides clarification, references to corresponding regulations, and links to external sources. Non-Federal entities who may find this publication of particular use include institutions of higher education (IHEs), hospitals, states, Indian tribes, and non-profit organizations (regardless of their status as a prime awardee or a subrecipient). Individuals may find this handbook of particular use as a resource, including independent auditors, executives of non-Federal entities, principal investigators, project directors, grantwriters, researchers, and research administrators.