Rule2023-10954
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 22, 2023
Issuing agencies
Management and Budget Office
Abstract
This document announces the availability of the 2023 Compliance Supplement (2023 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 2023 Supplement.
Full Text
<html>
<head>
<title>Federal Register, Volume 88 Issue 98 (Monday, May 22, 2023)</title>
</head>
<body><pre>
[Federal Register Volume 88, Number 98 (Monday, May 22, 2023)]
[Rules and Regulations]
[Page 32621]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-10954]
========================================================================
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. 88 , No. 98 / Monday, May 22, 2023 / Rules
and Regulations
[[Page 32621]]
OFFICE OF MANAGEMENT AND BUDGET
2 CFR Part 200
Uniform Administrative Requirements, Cost Principles, and Audit
Requirements
AGENCY: Office of Management and Budget.
ACTION: Notice of availability; request for comments.
-----------------------------------------------------------------------
SUMMARY: This document announces the availability of the 2023
Compliance Supplement (2023 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 2023 Supplement.
DATES: The 2023 Supplement replaces the 2022 Supplement (issued in May
2022). The Supplement applies to fiscal year audits that cover any
period beginning after June 30, 2022.
ADDRESSES: All comments to the 2023 Supplement must be in writing and
received by July 21, 2023. Late comments will be considered to the
extent practicable. Comments will be reviewed and addressed, when
appropriate, in the 2024 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--2023'' 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#521520333c26210637333f123d3f307c373d227c353d24"><span class="__cf_email__" data-cfemail="3b7c495a554f486f5e5a567b545659155e544b155c544d">[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 business confidential information provided.
Do not include any information you would not like to be made publicly
available.
The 2023 Supplement is available online on the OMB home page at the
subpage for the Office of Federal Financial Management 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
<a href="/cdn-cgi/l/email-protection#054277646b717651606468456a68672b606a752b626a73"><span class="__cf_email__" data-cfemail="c087b2a1aeb4b394a5a1ad80afada2eea5afb0eea7afb6">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The 2023 Supplement (2 CFR part 200, subpart
F, and appendix XI to Part 200) adds new programs and provides updates
on other programs, where necessary.
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,
Deputy Controller performing the delegated duties of the Controller.
[FR Doc. 2023-10954 Filed 5-19-23; 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 May 22, 2023.
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.