Uniform Administrative Requirements, Cost Principles, and Audit Requirements

CourtManagement And Budget Office
Citation86 FR 68533
Record Number2021-26238
Publication Date03 December 2021
Federal Register, Volume 86 Issue 230 (Friday, December 3, 2021)
[Federal Register Volume 86, Number 230 (Friday, December 3, 2021)]
                [Rules and Regulations]
                [Page 68533]
                From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
                [FR Doc No: 2021-26238]
                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.
                Federal Register / Vol. 86, No. 230 / Friday, December 3, 2021 /
                Rules and Regulations
                [[Page 68533]]
                2 CFR Part 200
                Uniform Administrative Requirements, Cost Principles, and Audit
                AGENCY: Office of Management and Budget.
                ACTION: Guidance.
                SUMMARY: This document announces the availability of the first of two
                2021 Compliance Supplement Addenda (2021 Addendum 1) 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 2021
                Addendum 1.
                DATES: The 2021 Addendum 1 serves as a complement to the 2021
                Compliance Supplement published on August 13, 2021 (FR Doc. 2021-17363)
                and applies to fiscal year audits beginning after June 30, 2020. All
                comments to the 2021 Addendum 1 must be in writing and received by
                January 3, 2022. Late comments will be considered to the extent
                ADDRESSES: Comments will be reviewed and addressed, when appropriate,
                in the 2022 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
                Addendum--2021 1'' 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 2021 Addendum 1 with Part 4 of the two American Rescue Plan Act
                (ARP) programs is available online on the CFO homepage at https://www.cfo.gov/policies-and-guidance/.
                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 2021 Addendum 1 (2 CFR part 200, subpart
                F, appendix XI) adds audit guidance for two new ARP programs to Part 4
                of the 2021 Compliance Supplement. The programs are: (1) Treasury's
                Coronavirus State and Local Fiscal Recovery Funds (assistance listing
                number 21.027), and (2) Education's Education Stabilization Fund
                (assistance listing number 84.425). Other Parts of the 2021 Compliance
                Supplement remain unchanged.
                 As Federal awarding agencies are implementing additional ARP
                programs, OMB will continue to work with them to identify the new ARP
                programs that have special compliance and reporting requirements. When
                completed by the agencies and reviewed by OMB, these audit guides will
                be published as on the CFO.gov website as Addendum 2 to the 2021
                Compliance Supplement.
                 Agencies have identified the following potential programs for
                Addendum 2.
                USDA 10.542--Pandemic EBT--Food Benefits
                USDA 10.649--Pandemic EBT--Admin Costs
                HHS 93.575--Child Care and Development Block Grant
                HHS 93.499--Low Income Household Water Assistance Program
                HHS 93.558--TANF
                HUD 14.871--Section 8 Housing Choice Vouchers
                DOT 20.315--National Railroad Passenger Corporation Grants
                Deidre A. Harrison,
                Acting Controller.
                [FR Doc. 2021-26238 Filed 12-2-21; 8:45 am]
                BILLING CODE 3110-01-P

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