Rule2022-10182
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
May 12, 2022
Issuing agencies
Management and Budget Office
Abstract
This document announces the availability of the 2022 Compliance Supplement (2022 Supplement) 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 2022 Supplement.
Full Text
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[Federal Register Volume 87, Number 92 (Thursday, May 12, 2022)]
[Rules and Regulations]
[Page 29025]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-10182]
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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. 92 / Thursday, May 12, 2022 / Rules
and Regulations
[[Page 29025]]
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 2022
Compliance Supplement (2022 Supplement) 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 2022 Supplement.
DATES: The 2022 Supplement replaces the 2021 Supplement (issued in
August 2020), its Addenda 1 & 2 (issued in December 2021 and January
2022), and the technical update (issued April 2022). The Supplement
applies to fiscal year audits that cover any period beginning after
June 30, 2021.
All comments to the 2022 Supplement must be in writing and received
by July 11, 2022. Late comments will be considered to the extent
practicable.
ADDRESSES: Comments will be reviewed and addressed, when appropriate,
in the 2023 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--
2022'' 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#9ed9ecfff0eaedcafbfff3def1f3fcb0fbf1eeb0f9f1e8"><span class="__cf_email__" data-cfemail="0b4c796a657f785f6e6a664b646669256e647b256c647d">[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 2022 Supplement is available online on the OMB home page at
<a href="https://www.whitehouse.gov/omb/office-federal-financial-management/">https://www.whitehouse.gov/omb/office-federal-financial-management/</a>.
FOR FURTHER INFORMATION CONTACT: Recipients and auditors should contact
their cognizant or oversight agency for audit, or Federal awarding
agency, as appropriate. 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#1a527b73455734454e687b745a757778347f756a347d756c"><span class="__cf_email__" data-cfemail="f5bd949caab8dbaaa187949bb59a9897db909a85db929a83">[email protected]</span></a> or (202) 881-7830 or the OMB Grants team at
<a href="/cdn-cgi/l/email-protection#99deebf8f7edeacdfcf8f4d9f6f4fbb7fcf6e9b7fef6ef"><span class="__cf_email__" data-cfemail="7e390c1f100a0d2a1b1f133e11131c501b110e50191108">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The 2022 Supplement (2 CFR part 200, subpart
F, and appendix XI to Part 200) adds five new programs (that are funded
by the American Rescue Plan Act) and provides updates on many other
programs, where necessary. In total, the 2022 Supplement contains audit
guidance for 235 individual programs and 48 clusters of programs from
22 Federal agencies. The 2022 Supplement is a continuation of efforts
to maximize the value of grant funding by applying a risk-based, data-
driven framework that balances compliance requirements with
demonstrating successful results. It requires a review for performance
reporting for 63 programs.
As part of the development of the audit guidance contained in the
Supplement, OMB shared the draft language developed by the agencies
with recipient and audit stakeholders, including the American Institute
of Certified Public Accountants (AICPA), the National Association of
State Auditors, Controllers and Treasurers (NASACT), the U.S.
Government Accountability Office (GAO), and agency Inspector General
offices for comments. The comments were reviewed, adjudicated, and
addressed by the relevant agencies and OMB. All necessary changes are
reflected in the final published version.
Deidre A. Harrison,
Acting Controller.
[FR Doc. 2022-10182 Filed 5-11-22; 8:45 am]
BILLING CODE 3110-01-P
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