Rule2022-07463
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
April 8, 2022
Effective
April 8, 2022
Issuing agencies
Management and Budget Office
Abstract
This document provides a technical update for two programs that were included with the 2021 Compliance Supplement (issued on August 13, 2021) and Addendum 1 (issued on December 3, 2021). The two programs are the Department of Health and Human Services (HHS) Assistance Listing 93.498 Provider Relief Fund and Treasury Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds. This document also offers interested parties an opportunity to comment on the 2021 Technical Update.
Full Text
<html>
<head>
<title>Federal Register, Volume 87 Issue 68 (Friday, April 8, 2022)</title>
</head>
<body><pre>
[Federal Register Volume 87, Number 68 (Friday, April 8, 2022)]
[Rules and Regulations]
[Page 20693]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-07463]
========================================================================
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. 87, No. 68 / Friday, April 8, 2022 / Rules
and Regulations
[[Page 20693]]
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 provides a technical update for two programs
that were included with the 2021 Compliance Supplement (issued on
August 13, 2021) and Addendum 1 (issued on December 3, 2021). The two
programs are the Department of Health and Human Services (HHS)
Assistance Listing 93.498 Provider Relief Fund and Treasury Assistance
Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds. This
document also offers interested parties an opportunity to comment on
the 2021 Technical Update.
DATES:
Effective date: This technical update to the guidance is effective
April 8, 2022.
Applicability date: The 2021 Technical Update provides an update to
two programs included in the 2021 Compliance Supplement published on
August 13, 2021 (86 FR 44573) and Addendum 1 published on December 3,
2021 (86 FR 68533) and applies to fiscal year audits beginning after
June 30, 2020.
Comments due: All comments to the 2021 Technical Update must be in
writing and received by May 9, 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="http://www.regulations.gov">http://www.regulations.gov</a>. Please include ``2 CFR Part
200 Subpart F--Audit Requirements, Appendix XI--Compliance Supplement--
2021 Technical Update'' 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#703702111e04032415111d301f1d125e151f005e171f06"><span class="__cf_email__" data-cfemail="0d4a7f6c63797e59686c604d62606f2368627d236a627b">[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
publically available.
The 2021 Technical Update to Part 4 of the two 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 should
contact Gil Tran at <a href="/cdn-cgi/l/email-protection#0b436a62544625545f796a654b646669256e647b256c647d"><span class="__cf_email__" data-cfemail="216940487e6c0f7e7553404f614e4c430f444e510f464e57">[email protected]</span></a> or (202) 881-7830 or the
OMB Grants team at <a href="/cdn-cgi/l/email-protection#642316050a101730010509240b09064a010b144a030b12"><span class="__cf_email__" data-cfemail="602712010e14133405010d200f0d024e050f104e070f16">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The 2021 Technical Update (2 CFR part 200,
subpart F, and appendix XI to part 200) provides the following update
to these two programs:
<bullet> The Department of Health and Human Services (HHS)
Assistance Listing 93.498 Provider Relief Fund--the update is to remove
Part 4--Section III(N)(1) Special Test and Provisions: Out-of-Network
Patient Out-of-Pocket Expenses. HHS has determined that the review
requirements are no longer meaningful and applicable to the oversight
of this program.
<bullet> Treasury Assistance Listing 21.027 Coronavirus State and
Local Fiscal Recovery Funds (SLFRF)--the update is to provide in Part
4, Section IV--Other Information an alternative audit approach for
eligible SLFRF recipients that would otherwise not be required to
undergo an audit under 2 CFR part 200, subpart F, if it was not for the
expenditures of SLFRF funds directly awarded by Treasury. This
alternative is intended to reduce the burden of a full Single Audit or
Program-Specific Audit on eligible recipients (estimated at more than
10,000 entities) and practitioners, as well as uphold Treasury's
responsibility to be good stewards of federal funds.
It also provides an update to the Supplement Part 8 Appendix VII to
add the alternative compliance examination engagement in accordance
with the Government Accountability Office's Government Auditing
Standards for eligible recipients of the SLFRF.
Deidre A. Harrison,
Acting Controller.
[FR Doc. 2022-07463 Filed 4-7-22; 8:45 am]
BILLING CODE 3110-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on April 8, 2022.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.