[Federal Register Volume 85, Number 251 (Thursday, December 31, 2020)]
[Rules and Regulations]
[Page 86793]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-28429]
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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. 85, No. 251 / Thursday, December 31, 2020 /
Rules and Regulations
[[Page 86793]]
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 2020
Compliance Supplement Addendum (2020 Addendum) 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 2020
Addendum.
DATES: The 2020 Addendum serves as a complement to the 2020 Compliance
Supplement published on August 18, 2020 (FR Doc. 2020-17987) and
applies to fiscal year audits beginning after June 30, 2019.
ADDRESSES: All comments to the 2020 Supplement must be in writing and
received by January 30, 2021. Late comments will be considered to the
extent practicable. Comments will be reviewed and addressed, when
appropriate, in the 2021 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--2020'' 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 2020 Addendum is available online on the OMB home page at
https://www.whitehouse.gov/omb/offices/offm.
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 2020 Addendum (2 CFR part 200, subpart
F, appendix XI) adds 5 new COVID-19 programs and updates 9 current
programs for COVID-19 related compliance requirements. Consistent with
the President's Management Agenda, Cross Agency Priority (CAP) goal
number 8, ``Results-Oriented Accountability for Grants,'' Federal
awarding agencies are encouraged to begin a paradigm shift in grants
management from one heavy on compliance to a balanced approach that
includes establishing measurable program and project goals and
analyzing data to improve results. To that end, the 2020 Addendum
continues the reduction of the compliance areas for auditor review in
part 2, Matrix from a maximum of twelve to six, which was first
implemented in the 2019 Supplement, and requires a review for
performance reporting, where applicable.
The 2020 Addendum also includes an increased emphasis on
transparency related requirements, including a requirement for
auditor's to review the Federal Funding Accountability and Transparency
Act (FFATA) subaward reporting requirements for the COVID-19 programs
included in this Addendum, where applicable. In addition, these
requirements apply to all programs for audits with fiscal year-ending
after September 30, 2020.
John C. Pasquantino,
Acting Deputy Controller.
[FR Doc. 2020-28429 Filed 12-30-20; 8:45 am]
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