[Federal Register Volume 85, Number 160 (Tuesday, August 18, 2020)]
[Rules and Regulations]
[Page 50757]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-17987]



 ========================================================================
 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. 85, No. 160 / Tuesday, August 18, 2020 / 
Rules and Regulations  

[[Page 50757]]



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 announces the availability of the 2020 
Compliance Supplement (2020 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 2020 Supplement.

DATES: The 2020 Supplement replaces the 2019 Supplement and applies to 
fiscal year audits beginning after June 30, 2019. All comments to the 
2020 Supplement must be in writing and received by October 10, 2020.

ADDRESSES: 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--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: 
[email protected].
    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 Supplement 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 [email protected] or (202) 395-3052 or the 
OMB Grants team at [email protected].

SUPPLEMENTARY INFORMATION: The 2020 Supplement (2 CFR part 200, subpart 
F, appendix XI) adds 3 new programs, deletes 6 expired programs and 
provides updates on many other programs, where necessary. 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 Compliance 
Supplement 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 for 29 programs under part 4. OMB will work with 
Federal awarding agencies in future Supplements that will further 
emphasize the review on performance. This year's Supplement also 
includes guidance related to Coronavirus administrative relief included 
in the four OMB memoranda in appendix VII of the Supplement. OMB plans 
to work with Federal awarding agencies to identify the new COVID-19 
programs with special compliance and reporting requirements that will 
be included as an Addendum to this Supplement, as appropriate. OMB 
intends to balance the review of both compliance and performance goals 
for these new COVID-19 programs.

Timothy F. Soltis,
Deputy Controller.

[FR Doc. 2020-17987 Filed 8-17-20; 8:45 am]
BILLING CODE 3110-01-P