New and incrementally-funded awards issued on or after December 26, 2014 are subject to Uniform Guidance (2 CFR Part 200 or Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). 

For federal awards/subawards issued to Virginia Tech with a start date prior to December 26, 2014, OMB Circular A-110 (2 CFR Part 215) and OMB Circular A- 21 (2 CFR Part 220) apply.