Rule2022-00947
Uniform Administrative Requirements, Cost Principles, and Audit Requirements
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 19, 2022
Effective
August 13, 2021
Issuing agencies
Management and Budget Office
Abstract
This document announces the availability of the second of two 2021 Compliance Supplement Addenda (2021 Addendum 2) for the Office of Management and Budget's uniform administrative requirements, cost principles, and audit requirements regulations. The first 2021 Addendum 1 was published in the Federal Register on December 3, 2021. This document also offers interested parties an opportunity to comment on the 2021 Addendum 2.
Full Text
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<title>Federal Register, Volume 87 Issue 12 (Wednesday, January 19, 2022)</title>
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[Federal Register Volume 87, Number 12 (Wednesday, January 19, 2022)]
[Rules and Regulations]
[Page 2673]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-00947]
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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. 87, No. 12 / Wednesday, January 19, 2022 /
Rules and Regulations
[[Page 2673]]
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 second of two
2021 Compliance Supplement Addenda (2021 Addendum 2) for the Office of
Management and Budget's uniform administrative requirements, cost
principles, and audit requirements regulations. The first 2021 Addendum
1 was published in the Federal Register on December 3, 2021. This
document also offers interested parties an opportunity to comment on
the 2021 Addendum 2.
DATES: The 2021 Addendum 2 serves as a complement to the 2021
Compliance Supplement published on August 13, 20211 (FR Doc. 2021-
17363) and applies to fiscal year audits beginning after June 30, 2020.
All comments to the 2021 Addendum 2 must be in writing and received by
February 18, 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: <a href="https://www.regulations.gov">https://www.regulations.gov</a>. Please include ``2 CFR part
200 Subpart F--Audit Requirements, Appendix XI--Compliance Supplement
Addendum--2021 2'' 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: <a href="/cdn-cgi/l/email-protection#fabd889b948e89ae9f9b97ba959798d49f958ad49d958c"><span class="__cf_email__" data-cfemail="357247545b414661505458755a58571b505a451b525a43">[email protected]</span></a>.
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
publicly available.
The 2021 Addendum 2 with Part 4 of the seven programs (described in
the SUPPLEMENTARY INFORMATION section) is available online on the CFO
home page at <a href="https://www.cfo.gov/policies-and-guidance/">https://www.cfo.gov/policies-and-guidance/</a>.
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 can contact
the OMB Grants team at <a href="/cdn-cgi/l/email-protection#db9ca9bab5afa88fbebab69bb4b6b9f5beb4abf5bcb4ad"><span class="__cf_email__" data-cfemail="b1f6c3d0dfc5c2e5d4d0dcf1dedcd39fd4dec19fd6dec7">[email protected]</span></a> or Gil Tran at 202-881-
7830.
SUPPLEMENTARY INFORMATION: The 2021 Addendum 2 (2 CFR part 200, subpart
F, appendix XI) adds audit guidance for 7 programs to Part 4 of the
2021 Compliance Supplement. This guidance is applicable only for audits
with report dates subsequent to issuance of this guidance. Other Parts
of the 2021 Compliance Supplement remain unchanged. The programs are:
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. 2022-00947 Filed 1-18-22; 8:45 am]
BILLING CODE 3110-01-P
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