Uniform Administrative Requirements, Cost Principles, and Audit Requirements
| Court | Management And Budget Office |
| Citation | 86 FR 68533 |
| Record Number | 2021-26238 |
| Publication Date | 03 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]
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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. 86, No. 230 / Friday, December 3, 2021 /
Rules and Regulations
[[Page 68533]]
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 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
practicable.
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
