Uniform Administrative Requirements, Cost Principles, and Audit Requirements

Published date03 December 2021
Citation86 FR 68533
Record Number2021-26238
SectionRules and Regulations
CourtManagement And Budget Office
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.
Rules and Regulations Federal Register
68533
Vol. 86, No. 230
Friday, December 3, 2021
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.
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: GrantsTeam@
omb.eop.gov.
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 Hai_M._Tran@
omb.eop.gov or (202) 395–3052 or the
OMB Grants team at GrantsTeam@
omb.eop.gov.
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
DEPARTMENT OF AGRICULTURE
Animal and Plant Health Inspection
Service
9 CFR Part 2
[Docket No. APHIS–2020–0101]
RIN 0579–AC69
Handling of Animals; Contingency
Plans
AGENCY
: Animal and Plant Health
Inspection Service, USDA.
ACTION
: Final rule.
SUMMARY
: The Animal and Plant Health
Inspection Service issued a final rule on
December 31, 2012, to establish
regulations under which research
facilities and dealers, exhibitors,
intermediate handlers, and carriers must
meet certain requirements for
contingency planning and training of
personnel. Implementation of the final
rule was stayed on July 31, 2013, so that
the agency could conduct additional
review to further consider the impact of
contingency plan requirements on
regulated entities. Since that time, we
have conducted such a review, and the
2021 Congressional Appropriations Act
has required us to propose to lift the
stay. We are therefore lifting the stay
and making minor revisions to the
requirements in order to update
compliance dates and clarify intent. The
lifting of the stay and proposed
revisions will better ensure that entities
responsible for animals regulated under
the Animal Welfare Act are prepared to
safeguard the health and welfare of such
animals in the event of possible
emergencies or disasters.
DATES
: Effective January 3, 2022.
FOR FURTHER INFORMATION CONTACT
: Dr.
Elizabeth Theodorson, DVM, MPH,
Assistant Deputy Administrator, Animal
Care, APHIS, 4700 River Road, Unit 86,
Riverdale, MD 20737; (970) 494–7473.
SUPPLEMENTARY INFORMATION
:
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