[Federal Register Volume 86, Number 104 (Wednesday, June 2, 2021)]
[Rules and Regulations]
[Page 29483]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-11574]



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 Rules and Regulations
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  Federal Register / Vol. 86, No. 104 / Wednesday, June 2, 2021 / Rules 
and Regulations  

[[Page 29483]]



DEPARTMENT OF THE TREASURY

2 CFR Part 1000


Uniform Administrative Requirements, Cost Principles, and Audit

    Requirements for Federal Awards; Technical Amendment
AGENCY: Department of the Treasury.

ACTION: Final rule; technical amendment.

-----------------------------------------------------------------------

SUMMARY: This technical amendment makes nonsubstantive corrections in 
the Department's conforming regulations under the Uniform 
Administrative Requirements, Cost Principles, and Audit Requirements 
for Federal Awards.

DATES: Effective June 2, 2021.

FOR FURTHER INFORMATION CONTACT: Blossom Butcher-Sumner, Attorney 
Advisor (Banking & Finance), Office of the General Counsel, 202-622-
0451.

SUPPLEMENTARY INFORMATION: On January 27, 2016 (81 FR 4573), the 
Department adopted as a final rule the Office of Management and 
Budget's (OMB) regulations for all Federal award-making agencies, the 
Uniform Administrative Requirements, Cost Principles, and Audit 
Requirements for Federal Awards (Uniform Guidance), with minor 
deviations to make the Uniform Guidance consistent with existing 
Department policy. Treasury's regulations are codified at 2 CFR part 
1000.
    On August 13, 2020 (85 FR 49506), OMB adopted revisions to the 
Uniform Guidance. Among other things, in the final rule, OMB 
redesignated 2 CFR 200.336 as 2 CFR 200.337. This change results in an 
incorrect section numeration and cross-reference in the Department's 
regulations that is corrected in this technical amendment.

List of Subjects in 2 CFR Part 1000

    Accounting, Administrative practice and procedure, Auditing, Audit 
requirements, Cost principles, Cooperative agreements, Grant programs, 
Reporting and recordkeeping requirements.

    Accordingly, the Treasury Department amends 2 CFR part 1000 as 
follows:

Title 2--Grants and Agreements

Chapter X--Department of Treasury

PART 1000--UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, 
AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS

0
1. The authority citation for part 1000 continues to read as follows:

    Authority: 5 U.S.C. 301; 31 U.S.C. 301; 2 CFR part 200.


Sec.  1000.336   [Redesignated as Sec.  1000.337]

0
2. Redesignate Sec.  1000.336 as Sec.  1000.337 and revise it to read 
as follows:


Sec.  1000.337  Access to records.

    The right of access under 2 CFR 200.337 shall not extend to client 
information held by attorneys or federally authorized tax practitioners 
under the Low Income Taxpayer Clinic program.

Blossom Butcher-Sumner,
Attorney Advisor (Banking & Finance).
[FR Doc. 2021-11574 Filed 6-1-21; 8:45 am]
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