Uniform Administrative Requirements, Cost Principles, and Audit Requirements
| Published date | 18 August 2020 |
| Citation | 85 FR 50757 |
| Record Number | 2020-17987 |
| Section | Rules and Regulations |
| Court | Management And Budget Office |
Federal Register, Volume 85 Issue 160 (Tuesday, August 18, 2020)
[Federal Register Volume 85, Number 160 (Tuesday, August 18, 2020)]
[Rules and Regulations]
[Page 50757]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-17987]
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Rules and Regulations
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains regulatory documents
having general applicability and legal effect, most of which are keyed
to and codified in the Code of Federal Regulations, which is published
under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.
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Federal Register / Vol. 85, No. 160 / Tuesday, August 18, 2020 /
Rules and Regulations
[[Page 50757]]
OFFICE OF MANAGEMENT AND BUDGET
2 CFR Part 200
Uniform Administrative Requirements, Cost Principles, and Audit
Requirements
AGENCY: Office of Management and Budget.
ACTION: Guidance.
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SUMMARY: This document announces the availability of the 2020
Compliance Supplement (2020 Supplement) for the Office of Management
and Budget's uniform administrative requirements, cost principles, and
audit requirements regulations. This document also offers interested
parties an opportunity to comment on the 2020 Supplement.
DATES: The 2020 Supplement replaces the 2019 Supplement and applies to
fiscal year audits beginning after June 30, 2019. All comments to the
2020 Supplement must be in writing and received by October 10, 2020.
ADDRESSES: Late comments will be considered to the extent practicable.
Comments will be reviewed and addressed, when appropriate, in the 2021
Compliance Supplement. Electronic mail comments may be submitted to:
http://www.regulations.gov. Please include ``2 CFR part 200 Subpart F--
Audit Requirements, Appendix XI-Compliance Supplement--2020'' in the
subject line and the full body of your comments in the text of the
electronic message and as an attachment. Please include your name,
title, organization, postal address, telephone number, and email
address in the text of the message. Comments may also be sent to:
[email protected].
Please note that all public comments received are subject to the
Freedom of Information Act and will be posted in their entirety,
including any personal and/or business confidential information
provided. Do not include any information you would not like to be made
publically available.
The 2020 Supplement is available online on the OMB home page at
https://www.whitehouse.gov/omb/offices/offm.
FOR FURTHER INFORMATION CONTACT: Recipients and auditors should contact
their cognizant or oversight agency for audit, or Federal awarding
agency, as appropriate under the circumstances. The Federal agency
contacts are listed in appendix III of the Supplement. Subrecipients
should contact their pass-through entity. Federal agencies should
contact Gil Tran at [email protected] or (202) 395-3052 or the
OMB Grants team at [email protected].
SUPPLEMENTARY INFORMATION: The 2020 Supplement (2 CFR part 200, subpart
F, appendix XI) adds 3 new programs, deletes 6 expired programs and
provides updates on many other programs, where necessary. Consistent
with the President's Management Agenda, Cross Agency Priority (CAP)
goal number 8, ``Results-Oriented Accountability for Grants,'' Federal
awarding agencies are encouraged to begin a paradigm shift in grants
management from one heavy on compliance to a balanced approach that
includes establishing measurable program and project goals and
analyzing data to improve results. To that end, the 2020 Compliance
Supplement continues the reduction of the compliance areas for auditor
review in part 2, Matrix from a maximum of twelve to six, which was
first implemented in the 2019 Supplement, and requires a review for
performance reporting for 29 programs under part 4. OMB will work with
Federal awarding agencies in future Supplements that will further
emphasize the review on performance. This year's Supplement also
includes guidance related to Coronavirus administrative relief included
in the four OMB memoranda in appendix VII of the Supplement. OMB plans
to work with Federal awarding agencies to identify the new COVID-19
programs with special compliance and reporting requirements that will
be included as an Addendum to this Supplement, as appropriate. OMB
intends to balance the review of both compliance and performance goals
for these new COVID-19 programs.
Timothy F. Soltis,
Deputy Controller.
[FR Doc. 2020-17987 Filed 8-17-20; 8:45 am]
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