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

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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